Sony,IncSpent $1,000,000 of Development Cost for Commercially Feasible Prototypes

Multiple Choice

Sony,Inc.spent $1,000,000 of development cost for commercially feasible prototypes.If Sony follows IFRS not GAAP,then the $1,000,000 would:

A) be recorded as an asset.
B) be recorded as an expense.
C) be recorded as revenue.
D) not be recorded.