QUESTION 1 (3 points) Which of the following is different about capitalizing interest under U.S. GAAP and IFRS? (A 22 & 45) GAAP requires payments to be made on the project before interest can be capitalized. GAAP requires capitalization stop when the asset is substantially ready to use. GAAP requires construction to begin before interest can be capitalized. O GAAP requires interest be capitalized on financed and unfinanced expenditures