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.
an 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.
正确答案是A