The Foreign Corrupt Practices Act of 1977 (FCPA) makes it unlawful for certain persons and entities to make payments or promises of payments to foreign government officials to assist with obtaining or retaining business. The FCPA also requires publicly traded companies (issuers) to maintain accurate books and records and to have a system of internal […]
GAAP
Ocean Tomo Insights: Evolving IP Market Series, Chapter 9
From increased public reporting requirements, to changing accounting methods for damages calculation, the intellectual property (IP) market seems to have reached a significant, albeit belated, tipping point in its development. This week’s segment of the “Evolving IP Market” highlights several of the most noteworthy breakthroughs experienced by the industry, focusing specifically on the “changing numbers” […]