How Does Japanese GAAP Differ from IFRS with Respect to Costs

How does Japanese GAAP differ from IFRS with respect to costs of testing a fixed asset prior to use?

A) Japanese GAAP requires expensing of pre-operating costs,whereas IFRS allows capitalization.
B) Japanese GAAP requires expensing of pre-operating costs,where IFRS requires capitalization.
C) Japanese GAAP requires capitalizing pre-operating costs,whereas IFRS requires expensing.
D) Japanese GAAP allows capitalizing pre-operating costs,whereas IFRS requires expensing.

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