Trade Secret Asset Management: An Executive's Guide to Information Asset Management, Including Sarbanes-Oxley Accounting Requirements for Trade Secrets

Of all the intangible assets, trade secrets are the most valuable and the most intangible of all.

Their existence depends entirely on the standard of care applied by the information owner.

Failure to meet this standard of care can result in the loss of the company's entire portfolio of trade secrets without any legal recourse.