2.1.888 Part 1 Section 18.17.7.21, AVERAGEIFS

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a.   The standard indicates the Average-range need not have the same size and shape as cell-range-1 through cell-range-n.

Office requires each cell-range-1 through cell-range-n to have the same size and shape as the average-range.

b.   The standard states that argument cell-range-n is of type number, expression, reference, or text; while argument selection-criteria-n is of type reference or text.

In Office, argument cell-range-n can be of type reference and argument selection-criteria-n can be of type number, expression, reference, or text.