Which of these descriptions matches development as defined in IAS 38?Your answerAOriginal work, carried out according to a plan, to obtain new scientific or technical insight.BPutting research findings, or other knowledge, to work in a plan or design for new or substantially improved materials, devices, products, processes, systems or services, before their commercial production or use.CSpreading the amortisable amount of an intangible asset methodically over its useful life, from the time it is ready for use.DAny expenditure incurred after a product's commercial launch to strengthen its image with existing customers and distributors.Submit