In today's volatile business environment, valuing intangibles properly is a critical art and science all managers and shareholders must master. Beginning with an introduction to intangible asset valuation, this comprehensive guide explores valuation from the perspectives of economics, accounting, finance, and the law. Author Jeffrey Cohen introduces the three main approaches to valuing intangible assets-applying discounted cash flow methodology, using comparable assets to benchmark value, and calculating the cost of the intangible asset-as well as details the latest accounting methodology and rules for GAAP treatment of intangible assets. Filled with in-depth insights and practical advice, Intangible Assets provides a comprehensive framework for identifying and valuing all the intangible assets of a company.