The new applications supports larger spreadsheets with up to "millions of cells" and says that "scrolling, loading and calculation are all snappier, even in more complex spreadsheets."
Sheets has also added "filter views" to let you "quickly name, save and share different views of your data." Calculations have been made easier, as well, with function help guiding you as you type and highlighting errors. Additionally, "with the improved conditional formatting, you can add rules to change the colors and styles of cells in your spreadsheet based on custom formulas."
Most importantly, you can now work offline, editing spreadsheets when you are on the go and may not have a connection. When you log back into an Internet connection, your document will automatically sync.
Written by: Andre Yoskowitz @ 12 Dec 2013 19:52