The Intangibles Disclosure Framework (IDF) outlines principles for enterprises to disclose and communicate their Intangible Assets (IA) such as brand value, patents or registered designs in a systematic and comprehensive way.

An initiative of the Singapore Intellectual Property (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 the Intellectual Property Office of Singapore (IPOS) and ACRA and was developed by an industry working group comprising representatives from the accounting, valuation, legal, and finance sectors.

It was launched at the IP Week @ SG 2023 on 4 September 2023 by Second Minister for Finance, Ms  Indranee Rajah. Click here to read her speech. 

For more information, you may refer to the IDF, and the Summary of Responses from the public consultation.

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