Public consultation on intangible disclosure framework launched

The framework aims to help businesses disclose and communicate their intangibles.

The public has been invited to give feedback on the proposed intangible disclosure framework which aims to help businesses disclose and communicate their intangibles.

The public consultation exercise, launched by the Accounting and Corporate Regulatory Authority (ACRA) and the Intellectual Property Office of Singapore (IPOS), will run from 14 December to 28 February 2023.

The framework consists of four pillars: Strategy, Identification, Measurement, and Management.

Developed by the Intangibles Disclosure Industry Working Group, the framework also seeks to improve market transparency by enabling businesses to identify and disclose their intangibles.

It also aims to provide stakeholders with standardised information about a company’s intangibles so that more informed assessments of business and financial prospects can be made.

Intangibles are non-physical assets of a company that include technologies, brand recognition, data, trade secrets, and intellectual property (IP) such as patents, copyrights and trademarks.

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