Which are intangible assets (immobilisations incorporelles) in French PCG
Which are intangible assets (immobilisations incorporelles) in French PCG? (choose 2)
A. Goodwill (fonds de commerce)
B. Trademarks (marques)
C. Land
D. Equipment
Answer: A, B
Explanation: Goodwill (fonds de commerce) and trademarks (marques) are intangible assets—non-physical assets with value derived from intellectual property or business reputation. Land and equipment are tangible fixed assets (Class 1), as they have a physical form and are used in operations.
