Fog of War with Line of Sight comprehension

Hi !

I'm working on a top-down RPG in 3D. I would like to make a Fog of War that takes into account the Line of Sight of the playercharacter, so he can only reveal what he can actually "see". And if possible, how to make static objects like furnitures and walls not update their positions until the player didn't come and reveal fog of war to.

I found how to make this for 2D games, and how to make FoW for 3D, but not to make it understand the LoS of the playercharacter.

The result I would like to have should looks like the TrueSight of Company of Heroes 2, for comparision.

I don't want you to give code, that's not what I'm searching, simply suggestions of tracks to follow to achieve that.

Thank you by advance.