2.1.956 Part 1 Section 18.17.7.129, FV

a.   The standard states that the type argument is truncated to an integer.

Office does not truncate the type argument to an integer.

b.   The standard states that argument type is either 0 or 1.

In Office, any nonzero value of argument type is equivalent to 1.

c.   The standard states that if type is any number other than 0 or 1, #NUM! is returned.

In Office, any nonzero value of argument type is equivalent to 1.

d.   The standard states that argument nper is truncated to integer.

Office does not truncate argument nper to integer.

e.   The standard states that either the pmt argument or the pv argument must be supplied.

Office allows both to be omitted (and returns a future value of zero).