@Lionel:
Out of curiosity, with that change, does it still pass the tests of 
http://plugfest.opendocsociety.org/doku.php?id=scenarios:20100415:yearfrac
(note that Shift+Ctrl+F9 may be needed to force a recalc)

And yes, Excel 2013 for =YEARFRAC(DATE(2023,1,1),DATE(2024,1,1),1)
delivers 1

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

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

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