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Under ASPE, corporations that issue shares in return for noncash assets should record the transaction at
Human Capital
The stock of skills, knowledge, and social and personality attributes embodied in the ability to perform labor so as to produce economic value.
Rewarding Opportunities
Prospects or situations that promise or provide satisfaction, benefits, or advantageous outcomes.
Not-invented-here Syndrome
A mindset or culture within an organization that undervalues or dismisses ideas or products because they were not developed internally.
Insider Knowledge Valuation
The process of recognizing and valuing the unique, internal knowledge possessed by members within an organization or community.
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