Blake T. Ostler writes that the "one like unto God" in Abraham 3:24 "appears to be Michael"; the "Ancient of Days" is "the most advanced or ancient of the gods."
Blake T. Ostler, Exploring Mormon Thought, 4 vols. (Salt Lake City: Greg Kofford Books, 2008), 3:28-29
The figure referred to in Abraham 3:24 as “one like unto God,” appears to be Michael, one of the most powerful gods in the council. Equating Michael with “one like unto God” is natural since that is the meaning of the name “Michael” in Hebrew. It is also fairly transparent that the “one like unto the Son of Man” in Abraham 3:27 refers to the Son of Man who appears before the Ancient of days who is sitting on a throne in the council of gods in Daniel 7;13: “one like the Son of Man came with the clouds of heaven and came to the Ancient of Days.” In Daniel 7, the kingdom is conferred upon the Son of Man by the Most High and Ancient of Days (וְעַתִּ֥יק יֹומִ֖ין) because he is the most advanced or ancient of the gods. Moreover, the “Son of Man” was equated with Jesus Christ throughout the New Testament texts and especially the Gospel of John. Further, it seems reasonable to regard the “noble and great ones” as a translation of the Hebrew bene elohim or sons of God because one of the meanings of elohim is “mighty and great ones.” The “one like the Son of Man” has been appointed by the council. The “one like the Son of Man” has been appointed by the council. The one God that has been appointed over us is generally accepted in Mormon thought as the Son of God, Jesus Christ, who acts in the vizier, agent, and mediator for the head God and who, when he appears in visions in the Old Testament, identifies himself with God’s name.