The top of the balance sheet has three items: (1) the legal name of the entity; (2) the title (i.e., balance sheet or statement of financial position); and (3) the date of the statement. Importantly, the financial position presented is always for the entity itself, not its owners.
The astronomical unit (AU or au or a.u. or sometimes ua) is a unit of length. It is approximately equal to the mean distance between the Earth and Sun. The currently accepted value of the AU is 149 597 870 691 Â± 30 metres (about 150 million kilometres or 93 million miles).
1 The Earth is much closer to the Sun than it is to Jupiter. 2  Distances from the Sun are measured in Astronomical Units (AU). 3  The Earth is the standard unit, and is one AU from the Sun, so an AU equals 150 million kilometres (93 million miles), the distance of the Earth from the Sun.