code: def _timestamps_eq(a, b):
      
      assert isinstance(a, datetime)
      if not isinstance(b, datetime):
          return False
      # Local offsets must be equivalent.
      if (a.tzinfo is None) ^ (b.tzinfo is None):
          return False
      if a.utcoffset() != b.utcoffset():
          return False
      for a, b in ((a, b), (b, a)):
          if isinstance(a, Timestamp):
              if isinstance(b, Timestamp):
                  # Both operands declare their precisions. They are only equivalent if their precisions are the same.
                  if a.precision is b.precision and a.fractional_precision is b.fractional_precision:
                      break
                  return False
              elif a.precision is not TimestampPrecision.SECOND or a.fractional_precision != MICROSECOND_PRECISION:
                  # Only one of the operands declares its precision. It is only equivalent to the other (a naive datetime)
                  # if it has full microseconds precision.
                  return False
      return a == b
docs: Compares two timestamp operands for equivalence under the Ion data model.