In cell A2, enter the formula INT(A1*100)/100; in cell A1, enter the value
1.17. You would expect the result in A2 to be 1.17; however, due to
difficulties in converting decimal to binary and back, the result returned is
1.16. If the intent of the above expression is to round to two decimal places,
then use ROUND(A1,2) or ROUND(INT(A1*100)/100,2). To compare the two cells to
see if they are equal, use IF(A2-A1<.0001,EQUAL,NOTEQUAL).