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? 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.
