https://bugs.documentfoundation.org/show_bug.cgi?id=173995

--- Comment #5 from Takenori Yasuda <[email protected]> ---
It appears that IFS() itself returns the correct value.

I applied arithmetic operations to the displayed results of `IFS(1=1, -2)` and
`IF(1=1, -2)` (TRUE and -2, respectively) and obtained the same numerical
results. I also used the TEXT function to convert both results to strings using
the same format, and both functions returned the same string.

However, I have confirmed that the cell format is set to Boolean when both of
the following conditions are met:
- A comparison operator or a logical function is used in the Expression
argument.
- A negative number is specified in the Result argument.

Furthermore, according to the Wiki [1], the rule "TRUE is for every value
different to zero" appears to apply only to the evaluation of the Expression
argument, not to the Result argument.

[1]: https://wiki.documentfoundation.org/Documentation/Calc_Functions/IFS

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