When conducting a business valuation exercise, it is imperative to address several key considerations, which can be grouped into three distinct aspects: legal considerations, accounting considerations, and valuation considerations.

The mandatory requirements and considerations related to intangible asset valuation in Singapore are listed as follows:

– Financial Reporting Standards (SFRS) and IFRS: Intangible assets must adhere to recognition, measurement, and disclosure requirements in SFRS and IFRS.

– Transfer Pricing Regulations: Transactions involving intangibles must follow IRAS guidelines to ensure arm’s length pricing.

– SGX Listing Rules: Listed companies must transparently disclose significant intangible asset details in their reports.

– Intellectual Property Office of Singapore (IPOS) Guidelines: While not mandatory, IPOS provides valuable guidance for intellectual property valuation methodologies.

– SISV Guidelines: The SISV offers resources for best practices in valuation, which can apply to intangible assets.

– Tax Implications and Deductions: Intangible asset valuations impact tax calculations, including amortization deductions.

– Customs and Trade Regulations: Intangibles tied to international trade may require valuation for customs duty assessment.

For accurate and up-to-date information, consult relevant authorities and professional bodies in Singapore. To ensure compliance and precision of the valuations, please feel free to contact our team for details.

The mandatory requirements and considerations related to intangible asset valuation in Singapore are listed as follows:

– Financial Reporting Standards (SFRS) and IFRS: Intangible assets must adhere to recognition, measurement, and disclosure requirements in SFRS and IFRS.

– Transfer Pricing Regulations: Transactions involving intangibles must follow IRAS guidelines to ensure arm’s length pricing.

– SGX Listing Rules: Listed companies must transparently disclose significant intangible asset details in their reports.

– Intellectual Property Office of Singapore (IPOS) Guidelines: While not mandatory, IPOS provides valuable guidance for intellectual property valuation methodologies.

– SISV Guidelines: The SISV offers resources for best practices in valuation, which can apply to intangible assets.

– Tax Implications and Deductions: Intangible asset valuations impact tax calculations, including amortization deductions.

– Customs and Trade Regulations: Intangibles tied to international trade may require valuation for customs duty assessment.

For accurate and up-to-date information, consult relevant authorities and professional bodies in Singapore. To ensure compliance and precision of the valuations, please feel free to contact our team for details.