Being 100% compliant to ANSI SQL is a difficult goal to meet, and yet it doesn't guarantee portability anyway. So it's an artificial goal.
Presumably your boss is asking for this in order to make it easy and quick to switch database brands for some hypothetical purpose in the future (which actually may never come). But he's trading that future efficiency for a greater amount of work now, since it's harder to make the code database-neutral.*
So if you can phrase the problem in terms of the goals your manager should be focusing on, like finishing the current project phase on time and on budget, it may be more effective than just telling him it's too difficult to make the code database-neutral.
There is a scenario when you need to make truly database-neutral code, that is when you are developing a shrink-wrap application that is required to support multiple brands of database.
Anyway, even if you currently support only one brand, there are certainly cases where you have a choice to code some SQL using proprietary features, but there also exists a more portable way to achieve the same result. You can treat these as "low-hanging fruit" cases, and you can make it easier to port the code in the future if the need arises. But don't limit yourself either, use proprietary solutions if they give good value. Perhaps add a note in the comments that this deserves review if/when you need to make a port.
* I prefer the word "neutral" instead of "agnostic" when talking about platform-independence. It avoids the religious overtone. :-)