Oil Exploration LLC paid $45,000 in printing, legal fees, commissions, and other costs associated with its recent bond issue. It is most likely to record these costs on its financial statements as:
A.正确答案Aan asset under US GAAP and reduction of the carrying value of the debt under IFRS.
B.a liability under US GAAP and reduction of the carrying value of the debt under IFRS.
C.a cash outflow from investing activities under both US GAAP and IFRS.
