D Question 6 2 pts Which of the following is true of accounting for research and development cost? O Accounting for research and development costs is same under U.S. GAAP and IFRS. The current accounting for research and development costs under U.S. GAAP avoids the probability of companies to manipulate their earnings. O Under U.S. GAAP, development costs are capitalized. O Under U.S. GAAP accounting for research and development costs violates the conservative principle. O US. GAAP adheres to the matching principle by expensing research and development costs