Selective Presentation
Definition
The practice of presenting financial metrics using the period, methodology, or basis of calculation that produces the most favourable result, without disclosing that an alternative calculation would produce a materially different figure. Selective presentation is a financial representation deficiency under the FFI Standard. Any financial metric that is sensitive to the period or basis of calculation must be accompanied by disclosure of the methodology used.
Common Misapplication
The most common misapplication is calculating a metric such as customer acquisition cost using only the most recent quarter, when the trailing twelve-month figure would be materially higher due to increased investment in prior quarters. Presenting the quarterly figure without disclosing that it differs materially from the trailing twelve-month figure constitutes selective presentation.
FFI Standard Reference
This term is defined and applied in Book 5, Section 5.2: The Financial Narrative Standard.
Related Terms
Citable URL
This term may be cited using the following permanent URL.
Full citation format: Founder Financial Infrastructure Standard, Beta v0.5, Glossary: Selective Presentation. https://ffistandard.org/glossary/selective-presentation/. 2026.