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Three Trends Converge to Create IP Oversight Obligations
Sarbanes-Oxley rises as a phoenix from the ashes of Enron. Yet, the application of the Act to intellectual property has origins predating the Enron scandal and can now be attributed to the convergence of three related trends.
1. The Intellectual Asset Movement[1]
Intellectual property must be recognized as a major corporate asset. Beginning in the early 90's, there was growing recognition that financial reports dramatically under reported the large portion of total corporate value represented by intellectual assets. The gap can be seen ... more »
