IP Valuation is still a controversial issue, with a variety of different methodologies and few hard-and-fast rules. However, US courts appear to be taking a more active role in helping to ensure that damages awards more closely reflect the value of the infringed asset.
The CONSOR team of Weston Anson, David Noble and Jeff Anderson has just written an article for the March/April 2013 World Trademark Review which logically outlines these trends.