2.1.1088 Part 4 Section 22.214.171.1243, USDOLLAR
a. The standard does not specify any restriction on argument num-decimal.
Office returns #VALUE! if argument num-decimal is greater than 127.
b. The standard states that the thousands separator is the comma, the radix point is the period, and the currency symbol is $ and the format used is $#,##0.00;($#,##0.00).
In Office, the formatting applied to the string for the thousands separator, radix point, and currency symbol are implementation-specific.