The Intangibles Disclosure Framework (IDF) outlines principles for businesses to disclose and communicate their IA such as brand value, patents or registered designs in a systematic and comprehensive way.
An initiative of the Singapore IP Strategy 2030, the IDF supports the disclosure of consistent information about a company’s IA, so that stakeholders can make more informed assessments of an enterprise’s business and financial prospects.
The disclosure principles in the IDF are anchored in four pillars: Strategy, Identification, Measurement, and Management (SIMM).
The IDF is a public-private initiative led by IPOS and the Accounting and Corporate Regulatory Authority (ACRA) and was developed by an industry working group comprising representatives from the accounting, valuation, legal, and finance sectors.
For more information, you may refer to the 
Intangibles Disclosure Framework, and the Summary of Responses from the public consultation.
For further information on the IDF, please reach out to:
Intellectual Property Office of Singapore (IPOS)
Jerrold Tan
Strategic Planning & Policy
jerrold_tan@ipos.gov.sg
Accounting and Corporate Regulatory Authority (ACRA)
Nicholas Cheong
Industry Capability Development
nicholas_cheong@acra.gov.sg