问题如下：
Oil Exploration LLC paid $45,000 in printing, legal fees, commissions, and other costs associated with its recent bond issue. It is most likely to record these costs on its financial statements as:
选项：
A. an asset under US GAAP and reduction of the carrying value of the debt under IFRS.
B. a liability under US GAAP and reduction of the carrying value of the debt under IFRS.
C. a cash outflow from investing activities under both US GAAP and IFRS.
解释：
A is correct.
Under US GAAP, expenses incurred when issuing bonds are generally recorded as an asset and amortised to the related expense (legal, etc.) over the life of the bonds. Under IFRS, they are included in the measurement of the liability. The related cash flows are financing activities.
请问这个知识点在强化班讲义哪里？怎么没有印象呢？这题能不能麻烦老师详细讲解一下，谢谢！
