A fix for this issue was included in today's (7th January 2014) release of Totara 2.5.5
Best practice forum (Archived)
הדיון בפורום זה הוסר
Re: Discrepancy between F2F attendance and Export Attendance Reports
A fix for this issue was included in today's (7th January 2014) release of Totara 2.5.5