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Answer (D) is correct . Under IFRS, (1) costs incurred during the research phase of an internal project are expensed as incurred since the company cannot demonstrate that an ? intangible asset exists that will generate probable future economic benefits; and (2) Costs incurred during the development phase of an internal project can be capitalized and recognized as an intangible asset if, and only if, the company can demonstrate all of the following: The technical feasibility to complete the intangible asset Its intention to complete and use or sell the intangible asset Its ability to sell or use the intangible asset Availability of resources to complete and use or sell the intangible asset The way in which the asset will generate probable future economic benefits Its ability to reliably measure expenditures attributable to the asset

Answer (A) is incorrect because Under U.S.?GAAP, R&D costs are expensed as incurred and are not capitalized.
Answer (B) is incorrect because Under U.S.?GAAP, R&D costs are expensed as incurred and are not capitalized.
Answer (C) is incorrect because Under IFRS, development costs may be capitalized if certain conditions are met.