avr assembler: #define vs .equ, is it the same?

Question

Is the avr-c command

#define baudrate 9600

the same like the avr-asm command

.equ BAUD  = 9600 

??

Answer 1

According to official guide (see 4.5.9):

The EQU directive assigns a value to a label. This label can then be used in later expressions. A label assigned to a value by the EQU directive is a constant and can not be changed or redefined.

equ is very similar to C-language #define directive, but there is one difference: equ can't be redefined.