Expenditure to train employees of a consulting company Multiple Choice Can be capitalized into a cost of some property, plant, and equipment AS 16). but not as a separate intangible asset O Connot be capitalizedt, because the company does not control the riture actions of its employees and therefore, control convention in AS 38 is not mot Can be capitalized as an intangible asset in line with IAS 38, because the consulting company will get future economic benefits when the employees provide services to cents O cannot be capitalized unless the employees have bogil buncting contract to repay the cost of werning to employer when they bence. What are the essential features of intangible assets in line with IAS 38? Multiple Choice They can't have a physical substance and they need to provide future economic benefits They must be identifiable, controlled by an entity as a result of past events and they need to provide future economic benefits. They must be separable from other assets, controlled by an entity and they need to provide future economic benefits They must be measurable, identifiable and they need to provide future economic benefits