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Main Page » Sarbanes-Oxley and IP

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Monday, June 19

Sarbanes-Oxley and IP: Best Practices for Compliance

by Mark VB Partridge on Mon 19 Jun 2006 09:00 AM CDT

CONTINUED . . .

IP Compliance Obligations under Sarbanes-Oxley

Intellectual property compliance obligations arise in at least these ways under Sarbanes-Oxley. First, the lesson of the intellectual asset management movement is that intellectual property is a material asset of most businesses. Therefore, it should follow that a CEO and CFO responsible for certifying the financial condition of a company must insure that there are systems in place to manage IP assets and to bring material changes to the attention of management.

Second, the consequence of the GAAP changes by FASB regarding goodwill and intangible assets is that financial ... more »

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