How does IAS $38($Intangible Assets$)$ differ from U$.$S$.$ GAAP with respect to

development costs?

a$.$ U$.$S$.$ GAAP treats development costs as part of "Goodwill", whereas IAS $38$

treats these costs as an intangible asset.

b$.$ U$.$S$.$ GAAP requires capit$$lization of development costs, whereas IAS $38$

makes capitalization of these costs optional.

c$.$ U$.$S$.$ GAAP usually requires expensing of development costs, whereas IAS $38$

allows capitalization of development cost when certain conditions are met.

d$.$ U$.$S$.$ GAAP requires expensing of all development costs, and IAS $38$ requires

capitalizing all development costs.