2.1.920 Part 1 Section 18.17.7.76, DATEVALUE
a. The standard states the function computes the serial value of the date and/or time represented by the string date-time-string, taking into account the current date base value.
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In Office, the function computes the serial value of the date represented by the string date-time-string, taking into account the current date base value.
b. The standard does not specify what happens when the date-time-string argument contains both a date and time part.
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Office truncates the time portion of the date-time-string argument, or returns 0 for time only values of date-time-string argument.