The International Valuation Standards Council (IVSC) is pleased to announce the release of a new publication, Intangible Assets in ASEAN Capital Markets: Trends, Gaps and Policy Implications.
Developed with the support of the Intellectual Property Office of Singapore (IPOS), this report presents the findings of an empirical study on the intangible assets recognised and reported by publicly listed companies in Southeast Asia. The study focuses on the ASEAN-5 markets — Indonesia, Malaysia, the Philippines, Singapore and Thailand — and was conducted in collaboration with J.S. Held, with academic oversight from NUS.
This publication is part of IVSC’s ongoing commitment to thought leadership in valuation. It seeks to shed light on the treatment of intangible assets in the region’s capital markets and provide a basis for future dialogue among policymakers, regulators, and valuation professionals.
The findings point to several conclusions that might inform policy choices:
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Intangible assets are of growing and lasting relevance for ASEAN companies, wherever they are listed.
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Intangible assets are also held by companies that are not listed. These fall outside the scope of the current study.
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There is an urgency for a comprehensive review of the existing financial reporting standards relating to intangible assets.
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Policy makers should frame goals for promoting more recognition of intangible assets including intellectual property (IP) in a holistic manner, including for financial reporting.
For media or stakeholder enquiries, please contact the IVSC Asia team at contact@ivsc.org.
