diff --git a/CHANGELOG.md b/CHANGELOG.md
index 20819876..26b1d35b 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -9,6 +9,7 @@ and this project adheres to [Semantic Versioning](https://semver.org).
 
 ### Added
 
+- Implementation of IFNA() Logical Function
 - When <br> appears in a table cell, set the cell to wrap [Issue #1071](https://github.com/PHPOffice/PhpSpreadsheet/issues/1071) and [PR #1070](https://github.com/PHPOffice/PhpSpreadsheet/pull/1070)
 - Add MAXIFS, MINIFS, COUNTIFS and Remove MINIF, MAXIF - [Issue #1056](https://github.com/PHPOffice/PhpSpreadsheet/issues/1056)
 - HLookup needs an ordered list even if range_lookup is set to false [Issue #1055](https://github.com/PHPOffice/PhpSpreadsheet/issues/1055) and [PR #1076](https://github.com/PHPOffice/PhpSpreadsheet/pull/1076)
diff --git a/src/PhpSpreadsheet/Calculation/MathTrig.php b/src/PhpSpreadsheet/Calculation/MathTrig.php
index 4e384ea3..30071c2d 100644
--- a/src/PhpSpreadsheet/Calculation/MathTrig.php
+++ b/src/PhpSpreadsheet/Calculation/MathTrig.php
@@ -220,10 +220,9 @@ class MathTrig
                 return Functions::NAN();
             }
             $factLoop = floor($factVal);
-            if (Functions::getCompatibilityMode() == Functions::COMPATIBILITY_GNUMERIC) {
-                if ($factVal > $factLoop) {
-                    return Functions::NAN();
-                }
+            if ((Functions::getCompatibilityMode() == Functions::COMPATIBILITY_GNUMERIC) &&
+                ($factVal > $factLoop)) {
+                return Functions::NAN();
             }
 
             $factorial = 1;
diff --git a/src/PhpSpreadsheet/Calculation/TextData.php b/src/PhpSpreadsheet/Calculation/TextData.php
index e30b2ff7..d03c4983 100644
--- a/src/PhpSpreadsheet/Calculation/TextData.php
+++ b/src/PhpSpreadsheet/Calculation/TextData.php
@@ -52,7 +52,7 @@ class TextData
             return ($stringValue) ? Calculation::getTRUE() : Calculation::getFALSE();
         }
 
-        if (self::$invalidChars == null) {
+        if (self::$invalidChars === null) {
             self::$invalidChars = range(chr(0), chr(31));
         }
 
@@ -84,6 +84,15 @@ class TextData
         return null;
     }
 
+    private static function convertBooleanValue($value)
+    {
+        if (Functions::getCompatibilityMode() == Functions::COMPATIBILITY_OPENOFFICE) {
+            return (int)$value;
+        }
+
+        return ($value) ? Calculation::getTRUE() : Calculation::getFALSE();
+    }
+
     /**
      * ASCIICODE.
      *
@@ -98,11 +107,7 @@ class TextData
         }
         $characters = Functions::flattenSingleValue($characters);
         if (is_bool($characters)) {
-            if (Functions::getCompatibilityMode() == Functions::COMPATIBILITY_OPENOFFICE) {
-                $characters = (int) $characters;
-            } else {
-                $characters = ($characters) ? Calculation::getTRUE() : Calculation::getFALSE();
-            }
+            $characters = self::convertBooleanValue($characters);
         }
 
         $character = $characters;
@@ -126,11 +131,7 @@ class TextData
         $aArgs = Functions::flattenArray($args);
         foreach ($aArgs as $arg) {
             if (is_bool($arg)) {
-                if (Functions::getCompatibilityMode() == Functions::COMPATIBILITY_OPENOFFICE) {
-                    $arg = (int) $arg;
-                } else {
-                    $arg = ($arg) ? Calculation::getTRUE() : Calculation::getFALSE();
-                }
+                $arg = self::convertBooleanValue($arg);
             }
             $returnValue .= $arg;
         }
@@ -197,7 +198,7 @@ class TextData
             }
 
             if (($offset > 0) && (StringHelper::countCharacters($haystack) > $offset)) {
-                if (StringHelper::countCharacters($needle) == 0) {
+                if (StringHelper::countCharacters($needle) === 0) {
                     return $offset;
                 }
 
@@ -232,7 +233,7 @@ class TextData
             }
 
             if (($offset > 0) && (StringHelper::countCharacters($haystack) > $offset)) {
-                if (StringHelper::countCharacters($needle) == 0) {
+                if (StringHelper::countCharacters($needle) === 0) {
                     return $offset;
                 }
 
@@ -659,11 +660,7 @@ class TextData
             if ($ignoreEmpty && trim($arg) == '') {
                 unset($aArgs[$key]);
             } elseif (is_bool($arg)) {
-                if (Functions::getCompatibilityMode() == Functions::COMPATIBILITY_OPENOFFICE) {
-                    $arg = (int) $arg;
-                } else {
-                    $arg = ($arg) ? Calculation::getTRUE() : Calculation::getFALSE();
-                }
+                $arg = self::convertBooleanValue($arg);
             }
         }
 
diff --git a/tests/PhpSpreadsheetTests/Calculation/FinancialTest.php b/tests/PhpSpreadsheetTests/Calculation/FinancialTest.php
index 2d8d770a..d98d91c5 100644
--- a/tests/PhpSpreadsheetTests/Calculation/FinancialTest.php
+++ b/tests/PhpSpreadsheetTests/Calculation/FinancialTest.php
@@ -13,38 +13,6 @@ class FinancialTest extends TestCase
         Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
     }
 
-    /**
-     * @dataProvider providerACCRINT
-     *
-     * @param mixed $expectedResult
-     */
-    public function testACCRINT($expectedResult, ...$args)
-    {
-        $result = Financial::ACCRINT(...$args);
-        self::assertEquals($expectedResult, $result, '', 1E-8);
-    }
-
-    public function providerACCRINT()
-    {
-        return require 'data/Calculation/Financial/ACCRINT.php';
-    }
-
-    /**
-     * @dataProvider providerACCRINTM
-     *
-     * @param mixed $expectedResult
-     */
-    public function testACCRINTM($expectedResult, ...$args)
-    {
-        $result = Financial::ACCRINTM(...$args);
-        self::assertEquals($expectedResult, $result, '', 1E-8);
-    }
-
-    public function providerACCRINTM()
-    {
-        return require 'data/Calculation/Financial/ACCRINTM.php';
-    }
-
     /**
      * @dataProvider providerAMORDEGRC
      *
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/Financial/AccrintMTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/Financial/AccrintMTest.php
new file mode 100644
index 00000000..a89d74f1
--- /dev/null
+++ b/tests/PhpSpreadsheetTests/Calculation/Functions/Financial/AccrintMTest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\Financial;
+
+use PhpOffice\PhpSpreadsheet\Calculation\Financial;
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PHPUnit\Framework\TestCase;
+
+class AccrintMTest extends TestCase
+{
+    public function setUp()
+    {
+        Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
+    }
+
+    /**
+     * @dataProvider providerACCRINTM
+     *
+     * @param mixed $expectedResult
+     */
+    public function testACCRINTM($expectedResult, ...$args)
+    {
+        $result = Financial::ACCRINTM(...$args);
+        self::assertEquals($expectedResult, $result, '', 1E-8);
+    }
+
+    public function providerACCRINTM()
+    {
+        return require 'data/Calculation/Financial/ACCRINTM.php';
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/Financial/AccrintTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/Financial/AccrintTest.php
new file mode 100644
index 00000000..31bc3cc5
--- /dev/null
+++ b/tests/PhpSpreadsheetTests/Calculation/Functions/Financial/AccrintTest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\Financial;
+
+use PhpOffice\PhpSpreadsheet\Calculation\Financial;
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PHPUnit\Framework\TestCase;
+
+class AccrintTest extends TestCase
+{
+    public function setUp()
+    {
+        Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
+    }
+
+    /**
+     * @dataProvider providerACCRINT
+     *
+     * @param mixed $expectedResult
+     */
+    public function testACCRINT($expectedResult, ...$args)
+    {
+        $result = Financial::ACCRINT(...$args);
+        $this->assertEquals($expectedResult, $result, '', 1E-8);
+    }
+
+    public function providerACCRINT()
+    {
+        return require 'data/Calculation/Financial/ACCRINT.php';
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/HLookupTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/HLookupTest.php
new file mode 100644
index 00000000..41a79621
--- /dev/null
+++ b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/HLookupTest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\LookupRef;
+
+use PhpOffice\PhpSpreadsheet\Calculation\LookupRef;
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PHPUnit\Framework\TestCase;
+
+class HLookupTest extends TestCase
+{
+    public function setUp()
+    {
+        Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
+    }
+
+    /**
+     * @dataProvider providerHLOOKUP
+     *
+     * @param mixed $expectedResult
+     */
+    public function testHLOOKUP($expectedResult, ...$args)
+    {
+        $result = LookupRef::HLOOKUP(...$args);
+        $this->assertEquals($expectedResult, $result);
+    }
+
+    public function providerHLOOKUP()
+    {
+        return require 'data/Calculation/LookupRef/HLOOKUP.php';
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/LookupTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/LookupTest.php
new file mode 100644
index 00000000..815d5b73
--- /dev/null
+++ b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/LookupTest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\LookupRef;
+
+use PhpOffice\PhpSpreadsheet\Calculation\LookupRef;
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PHPUnit\Framework\TestCase;
+
+class LookupTest extends TestCase
+{
+    public function setUp()
+    {
+        Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
+    }
+
+    /**
+     * @dataProvider providerLOOKUP
+     *
+     * @param mixed $expectedResult
+     */
+    public function testLOOKUP($expectedResult, ...$args)
+    {
+        $result = LookupRef::LOOKUP(...$args);
+        $this->assertEquals($expectedResult, $result);
+    }
+
+    public function providerLOOKUP()
+    {
+        return require 'data/Calculation/LookupRef/LOOKUP.php';
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/VLookupTest.php b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/VLookupTest.php
new file mode 100644
index 00000000..1de96dff
--- /dev/null
+++ b/tests/PhpSpreadsheetTests/Calculation/Functions/LookupRef/VLookupTest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace PhpOffice\PhpSpreadsheetTests\Calculation\Functions\LookupRef;
+
+use PhpOffice\PhpSpreadsheet\Calculation\LookupRef;
+use PhpOffice\PhpSpreadsheet\Calculation\Functions;
+use PHPUnit\Framework\TestCase;
+
+class VLookupTest extends TestCase
+{
+    public function setUp()
+    {
+        Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
+    }
+
+    /**
+     * @dataProvider providerVLOOKUP
+     *
+     * @param mixed $expectedResult
+     */
+    public function testVLOOKUP($expectedResult, ...$args)
+    {
+        $result = LookupRef::VLOOKUP(...$args);
+        $this->assertEquals($expectedResult, $result);
+    }
+
+    public function providerVLOOKUP()
+    {
+        return require 'data/Calculation/LookupRef/VLOOKUP.php';
+    }
+}
diff --git a/tests/PhpSpreadsheetTests/Calculation/LookupRefTest.php b/tests/PhpSpreadsheetTests/Calculation/LookupRefTest.php
index f7f035e7..2d9b5e7b 100644
--- a/tests/PhpSpreadsheetTests/Calculation/LookupRefTest.php
+++ b/tests/PhpSpreadsheetTests/Calculation/LookupRefTest.php
@@ -19,54 +19,6 @@ class LookupRefTest extends TestCase
         Functions::setCompatibilityMode(Functions::COMPATIBILITY_EXCEL);
     }
 
-    /**
-     * @dataProvider providerHLOOKUP
-     *
-     * @param mixed $expectedResult
-     */
-    public function testHLOOKUP($expectedResult, ...$args)
-    {
-        $result = LookupRef::HLOOKUP(...$args);
-        self::assertEquals($expectedResult, $result);
-    }
-
-    public function providerHLOOKUP()
-    {
-        return require 'data/Calculation/LookupRef/HLOOKUP.php';
-    }
-
-    /**
-     * @dataProvider providerVLOOKUP
-     *
-     * @param mixed $expectedResult
-     */
-    public function testVLOOKUP($expectedResult, ...$args)
-    {
-        $result = LookupRef::VLOOKUP(...$args);
-        self::assertEquals($expectedResult, $result);
-    }
-
-    public function providerVLOOKUP()
-    {
-        return require 'data/Calculation/LookupRef/VLOOKUP.php';
-    }
-
-    /**
-     * @dataProvider providerLOOKUP
-     *
-     * @param mixed $expectedResult
-     */
-    public function testLOOKUP($expectedResult, ...$args)
-    {
-        $result = LookupRef::LOOKUP(...$args);
-        self::assertEquals($expectedResult, $result);
-    }
-
-    public function providerLOOKUP()
-    {
-        return require 'data/Calculation/LookupRef/LOOKUP.php';
-    }
-
     /**
      * @dataProvider providerMATCH
      *