Exchange Differences Recognised as Borrowing Costs and Included in the Cost

Exchange differences recognised as borrowing costs and included in the cost of an asset,are not recognised:

A) until the asset is ready for its intended use or sale, provided the capitalisation of costs does not mean that the cost of the asset exceeds recoverable amount.
B) until such time as they are deemed to be income and expenses by a resolution of the board of management.
C) until such time as income is derived, at which time they are passed directly to profit or loss.
D) until after the asset is ready for its intended use or sale, provided the capitalisation of costs does not mean that the cost of the asset exceeds recoverable amount.