As at
In accounting, as at means the point-in-time label for a balance sheet.
- Layer
- Lexicon
- Defined in
- Lexicon
- Also called
- As of
- Components
- 5
- Nearby
- 5
Authority
This definition follows Reg S-X, 17 CFR 210.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
The lesson that teaches this
Accounting, 0 to 1 — a free course taught end to end on one month of one company, with the spreadsheet exercises to work it yourself.
As at, in use
Quoted from the 2 documents that use the word — what it does to an interface, in the spec's own sentence.
Effective dates below are for calendar-year entities unless noted, and are checked against FASB's ASU pages and the large-firm summaries as of October 2026.
US GAAP, and where these rules come from — Recent standards this system tracks
Rationale: squircles require either an SVG mask, corner-shape: squircle (Chrome 139+, not yet baseline as of this writing), or a paint() worklet.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- for the period
Components that render this
The concept is not documentation-only. These are the components that name it in their specification, grouped and stated exactly as the catalog states them.
Nearby in the catalog
Components in this part of the system that no term names outright. A weaker claim than the list above, and stated as one — but a component nothing links to is a component nobody finds.
Terms this one depends on
Also in Statements
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.