The present study aims to identify the degree of compliance with the intangible asset disclosure requirements outlined in the Accounting and Financial Reporting Standard (Indian Accounting Standard, Ind AS) 38: Intangible Assets. It also analyses the factors influencing compliance with mandatory disclosure requirements for intangible assets. The study has been carried out to analyse the performance of mandatory disclosure practices of select companies. The methodology chosen was the content analysis of the financial statements of a sample of 10 NSE Nifty Pharma Index companies which are subject to the Indian Accounting Standards (Ind AS). The data has been collected from 2015-16 to 2020-21, and disclosure indices have been constructed for all the companies related to the disclosure practices of intangible assets. The data relating to disclosure practices for intangible assets is gathered from the annual reports of the sample companies. Descriptive statistics, one-way ANOVA, and Post-Hoc test has been applied to test if there is any significant difference in the disclosure practices of select pharma companies.