正确答案是B，A为什么是错的？ 谢谢！

A company that prepares its financial statements in accordance with International Financial

Reporting Standards (IFRS) is attempting to produce lighter and longer-lasting batteries for portable

electronic devices. The most appropriate accounting treatment for the related costs incurred in this

project is to:

A. capitalize costs directly related to the development.

B. expense costs until technical feasibility has been established.

C. expense them as incurred.

Answer = B

Under IFRS, research and development costs are expensed until certain criteria are met, including

that technical feasibility has been established and the company intends to use the developed product.