Explain whether you would recognize each item below as an asset. You are required to justify your answer by referring to the IASB Conceptual Framework's asset definition and recognition criteria: Trinket of sentimental value. Discovery (at insignificant cost) of evidence of mineral reserves. Employees of a company. Goods held on consignment. Van purchased for the purpose of delivery of goods but is yet to be used by the business. The van has been parked in the garage for the past one year