Queloz Corporation has just completed its fiscal year, and the accounting department is in the process of preparing the company's financial statements. One week after the end of the year, there was a fire in the company's factory that caused significant damage. The company's Controller is trying to decide whether she has to report the fire in the company's annual report and/or the financial statements.

Indicate which foundational principle she must consider.

Fair Value Principle

Full Disclosure Principle

Going Concern Assumption

Historical Cost Principle

Matching Principle