问题如下：
Under US GAAP, issuing a bond involves legal and accounting fees, printing costs, sales commissions and other fees, issuance costs are:
选项：
A.recorded as an asset
B.included in liability
C.recoorded as the decrease in carrying amount of the debt
解释：
Answer is A, under US GAAP, issuance costs are capitalized as an asset and allocated to the income statement as an expense over the term of the bond.
IFRS是怎么处理的？
