Syntax
Tutorial with example
Do you know the difference between zeros, nulls and empties?? Lets take a look at that so we can understand why we the power bi team introduced a new comparison operation, kindof..:

Download example files:
Download the pbix and excel file here.
Remarks
Blanks are not equivalent to nulls. DAX uses blanks for both database nulls and for blank cells in Excel. For more information, see Data Types Supported (SSAS Tabular).
Some DAX functions treat blank cells somewhat differently from Microsoft Excel. Blanks and empty strings (“”) are not always equivalent, but some operations may treat them as such.
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