Which principle ensures consistency in French accounting from one period to the next

Which principle ensures consistency in French accounting from one period to the next

Which principle ensures consistency in French accounting from one period to the next?

A. Prudence

B. Consistency (Permanence des méthodes)

C. Matching

D. Going concern

Answer: B

Explanation: The Consistency principle (Principe de Permanence des Méthodes) requires French companies to use the same accounting methods and policies from one fiscal period to the next. This ensures that financial statements are comparable over time; any changes in accounting methods must be disclosed in the Annexe (Notes).