a research and development project for a new product was initiated on 1 mac 2018 at monthly cost of rm300000. the reseach phase is from mac to may 2018.the development activities started on 1 june 2018 and able to demonstrate that the production process met the criteria for recognition of intangible asset only on 30 september 2018. the total reseach and development cost were incurred evenly every month and the project complete only in april 2019.no transaction have been recorded during the period in the book of accounts of the company. all cost incurred were pay by cheque.. which accounting stnadard is applicable and explain the appropriate accounting treatment. prepare the journal entries..