DateTime.IsInPreviousSecond Function in Power Query
The DateTime.IsInPreviousSecond function in Power Query indicates whether the given datetime value occurs during the previous second, as determined by the current date and time on the system.
Syntax
 DateTime.IsInPreviousSecond(dateTime as any) as nullable logical 
- dateTime: A datetime, or datetimezone value to be evaluated.
 
Example: Determine if the second before the current system time is in the previous second.
Power Query M
let
    Source = DateTime.IsInPreviousSecond(DateTime.FixedLocalNow() - #duration(0, 0, 0, 1))
in
    Source         The output of the above code is TRUE.
Note: This function will return FALSE when passed a value that occurs within the current second.