[单选题]

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.

参考答案与解析：

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