10 Accounting Principles in French Accounting

Опубликовано: 19 Сентябрь 2026
на канале: Compta Online
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French accounting is governed by 10 principles that guarantee the regularity, true and fair view, and accuracy of the financial statements. A key principle is the accrual principle, which requires that expenses and revenues be allocated to their respective accounting periods. This is achieved using accrual accounts.

For example, for expenses or revenues relating to the following period, deferred expense or revenue accounts are used.

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