Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following is most inaccurate?
Option A:Under IFRS, research costs which are costs aimed at the discovery of new scientific or technical knowledge and understanding, are capitalized as incurred.
Option B:Under IFRS, development costs incurred to translate research findings into a plan or design of a new product or process are capitalized.
Option C:Under US GAAP, both research and development costs are expensed as incurred except for cost of software development.

Answer: A