Attachment sheet 1 example.xlsx added by sumandogra on 2015-02-11 06:01
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sheet 1 example.xlsx

Attachment sheet 2 example.xlsx added by sumandogra on 2015-02-11 06:02
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sheet 2 example.xlsx

If I didn't understand this issue, @sumandogra please correct me. To sumarize, the issue is that once you open the edit cell field (i.e. with f2) and then change with alt+tab to another excel map, the focus still remains in the cell edit field and does not move to the excel map. But NVDA reads the title of the new excel map.
At least this is the issue I reproduce myself. @Qchristensen could you please give us some sighted impressions on this? Because I am not sure if this is an NVDA issue. Does the focus really move to the new excel sheet? Because I guess the formula edit field remains focused in foreground and the second excel sheet is in background.

I think the original example is more complex than needed - I can reproduce what I believe is the original issue with one spreadsheet which has two worksheets:

1. Open a new spreadsheet.
2. Add some values to several cells, eg A1, B1 and C1.
3. Press SHIFT+F11 to insert a new sheet.
4. In any cell on this new sheet, press ALT+EQUALS to insert a sum formula.
5. Press CONTROL+PAGE DOWN to move to sheet one (to select cells for the sum formula).
6. Press the arrow keys. NVDA reads blank.

(you can skip step 2, but it further illustrates the information not being reported)

The normal process here would be to do the steps above then either select a single cell, or hold down shift to select multiple cells, and either keep typing the formula or press ENTER or TAB to finish and move to the next cell.

Assuming "Allow editing directly in cells" has been disabled (as this option currently does not work), you can press NVDA+up arrow / NVDA+L to read the current line during editing. This reads the formula including the current cell while arrowing around.

Visually, when you are editing a formula and move the focus to another cell (in the same or another worksheet or workbook), the formula bar shows the formula and the current cell reference changes as you press arrow keys etc to move. The current cell on the worksheet has a dashed line around it (where the dashes rotate around the cell.