请问这题为什么选B？

问题如下：

Question 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:

选项：

A.capitalize costs directly related to the development.

B.expense costs until technical feasibility has been established.

C.expense them as incurred.

解释：

B is correct. Under IFRS, research and development costs are expensed until certain criteria, including demonstration of technical feasibility, have been met.

A is incorrect. Costs can only be capitalized once certain criteria, including the establishment of technical feasibility, have been met.

C is incorrect. Costs can only be capitalized once certain criteria, including the establishment of technical feasibility, have been met.