BTW there will always be the chance of a small difference in the result of  
YEARFRAC(), because of leap years in case of Mode 1 (exact).
The number of days in a year on which the result is based is the year of the 
first date.
The result is the number of days between the two dates divided by the number of 
days in a year. 
So, even the number of days between two dates is identical, depending on 
whether the first date is a leap year, the result will differ a little bit.

This cannot be avoided, as a year has no fixed length with Mode 1
(exact).

This unavoidable difference is not what causes this bug, this bug can be
fixed :-)

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https://bugs.launchpad.net/bugs/127505

Title:
  [Upstream] [hardy] YEARFRAC function returns incorrect results for
  some dates

Status in LibreOffice Productivity Suite:
  Confirmed
Status in The OpenOffice.org Suite:
  In Progress
Status in “libreoffice” package in Ubuntu:
  Triaged
Status in “openoffice.org” package in Ubuntu:
  Won't Fix

Bug description:
  Binary package hint: openoffice.org

  1) lsb_release -rd
  Description:  Ubuntu 11.04
  Release:      11.04

  2) apt-cache policy libreoffice-calc
  libreoffice-calc:
    Installed: 1:3.3.3-1ubuntu2
    Candidate: 1:3.3.3-1ubuntu2
    Version table:
   *** 1:3.3.3-1ubuntu2 0
          100 /var/lib/dpkg/status
       1:3.3.2-1ubuntu5 0
          500 http://us.archive.ubuntu.com/ubuntu/ natty-updates/main i386 
Packages
       1:3.3.2-1ubuntu4 0
          500 http://us.archive.ubuntu.com/ubuntu/ natty/main i386 Packages

  3) What is expected to happen is when one types in a cell either:

  =YEARFRAC(DATE(1958,3,1),DATE(1996,1,1),1)
  =YEARFRAC(DATE(1958,3,1),DATE(1995,12,31),1)

  one gets two different results.

  4) What happens instead is they are identical:

  37.8356164384
  37.8356164384

  WORKAROUND: Use Gnumeric as the results are:

  37.8364338364338
  37.8357230348008

  apt-cache policy gnumeric
  gnumeric:
    Installed: 1.10.13-1ubuntu1
    Candidate: 1.10.13-1ubuntu1
    Version table:
   *** 1.10.13-1ubuntu1 0
          500 http://us.archive.ubuntu.com/ubuntu/ natty/universe i386 Packages
          100 /var/lib/dpkg/status

  Original Reporter Comments: This occurs whenever the "End date" is in
  a leap year (New Year's Eve/Day is convenient) and the "Start date" is
  not in a leap year but is later than 28-Feb of its year. For example,
  "Start dates" between "1.1.1958" and "2.28.1958" in the above examples
  work correctly.

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