Which of the following statements about the accounting for research and development costs are true? (Select all that apply) A.) Under US GAAP, research costs are expensed in the periods incurred. B.) Under IFRS, research costs are expensed in the periods incurred. C.) Under US GAAP, development costs are capitalized and then amortized if certain criteria are met. D.) Under IFRS, development costs are capitalized and then amortized if certain criteria are met.