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Intellectual Property Office of Singapore

Intangibles Disclosure Framework

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.

Last updated 17 July 2026

Overview

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).

Infographic explaining four principles in the Intangibles Disclosure Framework.

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 [PDF, 709 KB], and the Summary of Responses [PDF, 121 KB] from the public consultation.

Application

In line with the implementation recommendations to showcase practical applications of the IDF, IPOS collaborated with the Singapore Exchange (SGX Group), WIPO Singapore Office (WSO) and the Stock Exchange of Thailand (SET) on the Foundational Intangibles Disclosure (FIND) pilot programme, which developed benchmark IDF reports.

The benchmark reports by Nanofilm Technologies International Limited, a leading provider of nanotechnology solutions listed on the Singapore Exchange, (presented at IP Week @ SG 2025) and Srinanaporn Marketing Public Company Limited (SNNP), a leading Thai food and beverage company listed on the Stock Exchange of Thailand, can be accessed below. These reports demonstrate the applicability of the IDF across diverse industries and supports broader adoption of intangible asset disclosure practices across ASEAN.

Nanofilm Technologies International Limited

Download the full report [PDF, 394 KB]

Srinanaporn Marketing Public Company Limited

Download the full report [PDF, 394 KB]

IPOS had also previously worked with the WIPO-IPOS IP for Innovation Awards 2024 finalists to prepare example reports based on the IDF. These example reports below serve as guidance for enterprises who wish to start with a basic application of the IDF.

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)
Georgina Low
Accounting Policy
georgina_low@acra.gov.sg