这道题是对应了哪个部分哪个知识点？

问题如下：

Question Two pharmaceutical companies, Company A and Company B, internally develop drugs and drug analytics software. Company A reports in accordance with IFRS, and Company B reports in accordance with US GAAP. Which of the following statements is most accurate regarding the development costs of the drug patents and software development?

选项：

A.Company A can capitalize the development costs related to software development if it meets certain criteria. B.Company B can capitalize the development costs related to drug development if it meets certain criteria. C.Both companies must expense all development costs related to these intangible assets.

解释：

Solution

A is correct. IFRS allows development costs to be capitalized if certain criteria are met. Unlike US GAAP, under IFRS capitalization is not restricted to software development.

B is incorrect. Under US GAAP, capitalization of development costs is restricted to software development only. Development costs related to tangible assets other than software must be expensed regardless.

C is incorrect. Both IFRS and US GAAP allow certain development costs to be capitalized if certain criteria are met.