【单选题】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.