Please answer this in full. Urgent!

Research and development costs play a vital role in an entity's economic sustainability, although the IASB requires very different accounting treatment for each, based on IAS 38 Intangible Assets and the Conceptual Framework for Financial Reporting (2018). This has led to an argument that a flawed application of the balance sheet (asset valuation) model during the dramatic shift of corporate value-creating resources from tangible to intangible assets (is) resulting in an increasing mismatch between revenues and expenses 1 Required: Discuss whether you feel that IAS 38 Intangible Assets causes a mismatch between revenues and expenses, based on the Conceptual Framework's fundamental qualitative characteristics, definitions for assets and expenses, and recognition criteria. (Total 20 marks)