Which are French accounting fundamental principles

Which are French accounting fundamental principles

Which are French accounting fundamental principles? (choose 3)

A. Prudence

B. Going concern

C. Consistency

D. Tax minimization

Answer: A, B, C

Explanation: Prudence, Going Concern, and Consistency are three core fundamental principles of French accounting. Prudence requires anticipating losses; Going Concern assumes the company will continue operations; Consistency ensures accounting methods are consistent over time. Tax minimization is a business objective, not an accounting principle.