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As of, as at, atPosted by Mauricio Segura on August 29, 2003 To whoever might help me out: I am a translator (English Spanish) for Ernst & Young Costa Rica. I am a native speaker of Spanish and have found difficulty in differenting the following: as at, as of, at as used in the sample excerpts below: dated as of the balance sheet date should be considered in assessing whether an other-than-temporary impairment existed at the balance sheet date. However, if a decline in fair value is deemed to be other-than-temporary, the loss recorded is the difference between amortized The second test is made as of the date of the change in lease terms, assuming that the first test would result in a different lease classification, and uses the revised terms of the lease over its remaining life and other factors (interest rate, fair value, estimated residual value, etc.) as they exist at the date of the change. The results of test 2 determine the required accounting as follows: owngrade provides evidence the unrealized loss has become other than temporary as of January 31, 20X1, the Company would record the $200,000 ($1 million less $800,000) as a loss at January 31, 20X1. I have concluded that they are synonyms. . The "AICPA Professional Standards As of June 1, 1996" in its sample of an opinions of a financial statement shows "AS OF [AT]" in its last paragraph, yet only "AS OF" in its first paragraph (see page 653). I also found the following in the internet: I would appreciate your insights in this regard. Regards, Mauricio Segura Retana
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