In Acts 1 Luke depends heavily on eye witness accounts. He investigated and found a unity in their reports that was convincing evidence that Jesus had risen from the dead. Luke talks about the various behaviors Jesus engaged in. He says Jesus ate with them and talked to them. Mostly, he emphasizes that he was among them, alive, walking, talking, and eating. He says Jesus gave many convincing proofs that he was alive.
No matter that they may remember the events differently, an eye witness is someone who was present. We want to know what the witness saw and heard and did. In Luke's account, he is intent on making his readers know that the proofs were real. Jesus had been dead. They had buried him. Then he rose and he was alive. They saw him taken up into heaven. He went into heaven alive. This was real.
Read Acts 1 for yourself. Note all the ways Luke wants to prove that Jesus was alive.