MDIN will have to do some research and find comps and account for it. Then, if they do an audit, the auditor would have to see the comps/work from management at the issuer as it pertains as close as possible to its industry and base their accounting on them for an audit. I am not going to do that research, I charge a lot more for that work than MDIN has in cash. And an audit and comment phase will cost significantly higher than the cash on hand.
And, no, MDIN cannot pay the auditor stock, or any security, nor snore stuff.
Also, management needs to do comps similar companies that have just passed the development stage, and not find three $1 Billion companies. That is not a comp.