According to the Definition Provided in IAS 38 Intangibles, Activities

Multiple Choice

According to the definition provided in IAS 38 Intangibles, activities undertaken in the 'research' phase of the generation of an asset may include:

A) the application of knowledge to a design for the production of new materials;
B) original and planned investigation with the prospect of gaining new scientific knowledge;
C) the use of research findings to create a substantially improved product;
D) using knowledge to materially improve a manufacturing device.