"iRobot Corporation's Intellectual Property: Accounting for Research and Development under U.S. GAAP Versus IFRS" Journal of Business Case Studies - July/August 2013: pp 321-331, prepare analysis answering question 7 at the end of the case: Which of the following treatments, (i) US GAAP, (ii) IFRS (cost method) or (iii) IFRS (revaluation method), would you prefer in each of the following roles: a) senior management of iRobot, b) partner in charge of the external audit of iRobot's financial statements, and c) a potential investor in the common stock of iRobot? Why?