Winfried Donkers committed a patch related to this issue.
It has been pushed to "libreoffice-4-0-3":

http://cgit.freedesktop.org/libreoffice/core/commit/?id=73623e57b50c461ab3df95065d56908825144009&h=libreoffice-4-0-3

fdo#40100 make function YEARFRAC comply with ODFF Version1.2


It will be available already in LibreOffice 4.0.3.

The patch should be included in the daily builds available at
http://dev-builds.libreoffice.org/daily/ in the next 24-48 hours. More
information about daily builds can be found at:
http://wiki.documentfoundation.org/Testing_Daily_Builds
Affected users are encouraged to test the fix and report feedback.

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https://bugs.launchpad.net/bugs/127505

Title:
  [Upstream] [hardy] YEARFRAC function returns incorrect results for
  some dates

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