Under French rules, the Annexe (notes) discloses

Under French rules, the Annexe (notes) discloses

Under French rules, the Annexe (notes) discloses: (choose 3)

A. Accounting policies

B. Contingent liabilities

C. Fixed asset details

D. Daily cash transactions

Answer: A, B, C

Explanation: The Annexe (Notes) provides detailed disclosures to supplement the Bilan and Compte de Résultat. This includes accounting policies (e.g., depreciation methods), contingent liabilities (potential debts), and fixed asset details (e.g., cost, accumulated depreciation). Daily cash transactions are recorded in the Journal, not the Annexe.