Which are core financial statements under French accounting rules

Which are core financial statements under French accounting rules

Which are core financial statements under French accounting rules? (choose 3)

A. Bilan (Balance Sheet)

B. Compte de Résultat (Income Statement)

C. Annexe (Notes)

D. Tax return

Answer: A, B, C

Explanation: The three core financial statements under French accounting are the Bilan (Balance Sheet), Compte de Résultat (Income Statement), and Annexe (Notes). These three documents together provide a complete picture of the company’s financial position, performance, and additional details. A tax return is a separate document for reporting taxes to the government, not a core financial statement.