Before it performs the comparison, this method converts the values of both the current DateTimeOffset object and the obj parameter to Coordinated Universal Time (UTC). The method is equivalent to the following:

code reference: System.DateTimeOffset.Syntax#3

In other words, the DateTimeOffset.Equals(object) method determines whether the current DateTimeOffset object and a specified object represent a single point in time. It directly compares neither dates and times nor offsets. To determine whether two DateTimeOffset objects represent the same time and have the same offset value, use the DateTimeOffset.EqualsExact(DateTimeOffset) method.

If obj is null, or if the run-time type of obj is not DateTimeOffset, the method returns false.

Namespace: System
Assembly: mscorlib (in mscorlib.dll)
Assembly Versions: 2.0.0.0, 4.0.0.0