单选题
编号：2693616
1. Two pharmaceutical companies, Company A and Company B, internally develop drugs and drug analytics software. Company A reports in accordance with IFRS whereas 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?
- A.Company B can capitalize the development costs related to drug development if it meets certain criteria.
- B.Both companies must expense all development costs related to these intangible assets.
- C.Company A can capitalize the development costs related to software development if it meets certain criteria.