单选题 Which of the following statements about intangible assets is least likely correct?

A. Generally, internally produced intangible assets are not reported on the balance sheet.
B. In most countries, research and development costs are capitalized.
C. Intangible assets are reflected at their purchase prices when acquired from an outside entity.

【正确答案】 B

【答案解析】U.S. GAAP requires R&D costs to be expensed, and international accounting standards require research costs to be expensed (but development costs may be capitalized under certain conditions).