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Accounting and Corporate Regulatory Authority

Intangibles Disclosure Framework (IDF)

Use the IDF to report your company's intangible assets like patents and brand value to stakeholders.

Last updated 29 January 2026

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.

Overview

As an initiative of the Singapore Intellectual Property (IP) Strategy 2030, the IDF supports the disclosure of consistent information about a company’s IA, enabling stakeholders to 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).

Intangibles Disclosure Framework infographic showing strategy, identification, measurement and management pillars

The IDF is a public-private initiative led by the Intellectual Property Office of Singapore (IPOS) and ACRA. It was developed by an industry working group comprising representatives from the accounting, valuation, legal, and finance sectors.

It was launched at IP Week @ SG 2023 on 4 September 2023 by Second Minister for Finance, Ms Indranee Rajah. Click here [PDF, 170 KB] to read her speech.

For more information, you may refer to the IDF [PDF, 700 KB], and the Summary of Responses [PDF, 118 KB] from the public consultation.

Application

In line with the implementation recommendations to showcase practical applications of the IDF, the Foundational Intangibles Disclosure (FIND) pilot programme is being conducted in collaboration with IPOS, the Singapore Exchange (SGX Group), WIPO Singapore Office (WSO) and the Stock Exchange of Thailand (SET), which will develop benchmark IDF reports. The first benchmark report by Nanofilm Technologies International Limited was presented at IP Week @ SG 2025 and can be accessed below.

Read the Benchmark report [PDF, 393 KB] by Nanofilm Technologies.

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