The going concern principle in French accounting assumes:

The going concern principle in French accounting assumes:

 The going concern principle in French accounting assumes:

A. The company will liquidate soon

B. The company will continue operations for the foreseeable future

C. All assets will be sold at year-end

D. No future transactions will occur

Answer: B

Explanation: The Going Concern principle (Principe de Continuité de l’Exploitation) assumes that the company will continue its operations for the foreseeable future (at least 12 months from the balance sheet date). This principle justifies the use of historical cost accounting and the deferral of expenses (e.g., depreciation) over the asset’s useful life.