单选题
编号：2695811
1. A company, which prepares its financial statements in accordance with IFRS is in the process of developing a more efficient production process for one of its primary products. The most appropriate accounting treatment for those costs incurred in the project is to:
- A.Expense them as incurred.
- B.Capitalize costs directly related to the development.
- C.Expense costs until technical feasibility has been established.