Accounts related balance sheet query

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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" 

 

Replies (2)

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.

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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