[单选题]
Which ONE of the following statements concerning the accounting treatment ofresearch and development expenditure is true, according to IAS 38 “Intangible Assets”?
A .Development costs which have been recognised as an asset must be amortised overa period not exceeding five years.
B .Expenditure on development projects that has been capitalised must be amortised ona straight-line basis.
C .To decide whether development costs qualify for asset recognition, it is necessary toconsider only technical feasibility and commercial viability.
D .Research expenditure, other than capital expenditure on research facilities, shouldbe recognised as an expense in the period in which it is incurred.
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