Under French PCG, fixed assets (immobilisations) include
Under French PCG, fixed assets (immobilisations) include: (choose 3)
A. Land (terrains)
B. Buildings (bâtiments)
C. Equipment (matériel)
D. Inventory
Answer: A, B, C
Explanation: Fixed assets (immobilisations) are long-term assets held for use in operations, not for resale. Land, buildings, and equipment are all fixed assets (Class 1, tangible fixed assets). Inventory is a current asset (Class 3), held for resale or use in production within one year.
