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Identifying R&D stage activities
Provide some examples of activities in each of the research and development phases. If there is uncertainty about which phase a particular activity relates to when internally creating an intangible asset, which classification should it be assigned?
Implantation
Attachment of the blastocyst to the endometrium of the uterus, occurring 6 or 7 days after fertilization of the ovum.
Human Embryo
An early developmental stage of human growth and differentiation, starting from fertilization to the eighth week, where major organs and structures begin to form.
Blastocyst
Stage of mammalian embryos that consists of the inner cell mass and a thin trophoblast layer enclosing the blastocele.
Depolarization
The process in which the resting membrane potential becomes less negative, moving towards zero, typically as a precursor to an action potential in neurons.
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