SASB Standards
Reporting boundary and format (Application Guidance 3 and 4) – SASB Standards

SASB Standards SAG-4.1: Financial data in metrics must match the financial statements

What does SAG-4.1 require?

Where accounting or activity metrics include financial data (revenue, cost of sales, fines and the like), that data must be consistent with the corresponding amounts in the entity's financial statements.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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