单选题 Costs incurred to develop software for sale to others are expensed as incurred until the product's technological feasibility has established, after which costs are capitalized under:
A. IFRS only.
B. U. S. GAAP only.
C. both IFRS and U. S. GAAP.

【正确答案】 C

【答案解析】[解析] 根据软件开发成本的定义，在产品技术可行性确定之后，软件的开发成本将属于IFRS和U. S. GAAP下的资本化项目，因此需要判断产品是否达到技术可行性。