In a bag? Likely not. They are tested with thermal underwear. Here is an excerpt: “three-layer, cotton (42%) and polyester (58%), knitted fabric.” I believe the notation also included: “…thermal resistance of 0.051…0.046m2K/W…Knee-length socks were also used…”
Basically it says that a heavy weight set of long johns and heavy weight long socks. There is a 15% variance allowed during testing, too. While the EN standard allows you to compare bags fairly well, it does not say a lot about the exact temperature you can be comfortable with. Really, it errs on the side of manufacturers to get them, keep them using a single standard. So, depending on how you sleep, what type of long johns you use, whether you are in a tent or not, extra ground insulation, and the 15% variance, a bags temp rating could miss by 10-20F, anyway.
Example: I generally sleep cold. I often sleep in lean-tos. I often go out with a EN rated 40F down bag. With a sweater, down jacket, long-johns, two pair of socks, and hiking cloths, sleeping on my torso pad over a NeoAir, I could push my comfort limit down to ~25F. And likely my survival limit to about ~10-15F(never tried it.) In summer, I can open up my bag into a quilt and find it comfortable to about 55F with a light set of long johns, no socks, and removing my foam pad. So, there is a wide variation.