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Accounts related balance sheet query

Praveen Kumar (learner)     25 July 2020

Praveen Kumar
 48 points

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what is the difference between Balance sheet as on and Balance sheet as at and what is the significance of the term As on and As at" 



yasaswi gomes   25 July 2020

yasaswi gomes

 85 likes  1507 points

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I guess As on year end 2020, and As at refers to a specific date. Both could mean the same as well. Check out IndAS 1, as I don’t remember any such classification, I guess it is used interchangeably.

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Shama parveen (Student)     25 July 2020

Shama parveen
 42 likes  433 points

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As YASASWI GOMES mentioned above the difference is correct.

As on is used for dated and days.
As at is used for specific times.

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