2.1.987 Part 1 Section, MATCH

a.   The standard states that if no match is found, #NUM! is returned.

In Office, #N/A is returned if no match is found.

b.   The standard does not place any restrictions on the dimensions of argument lookup-array.

In Office, argument lookup-array must be an array or range with only one row or only one column, else #N/A is returned.