Singapore universities are gaining a foothold among the world's best tertiary institutions, offering 28 out of 30 subjects taught by the top 150 universities in the world, according to the 2013 Quacquarelli Symonds (QS) World University Ranking by Subject published on Tuesday. At SMU, accounting & finance was placed in the 51-100 rank bracket, while law, computer science & information systems and economics & econometrics were placed in the 101-150 rank bracket. Described by QS as the "best performing university in Asia", NUS is ranked among the world's top 10 universities for 12 subjects, with another nine subjects in the top 20. NTU also performed well, improving in 13 out of 23 subjects. A total of 2,858 universities were evaluated and 678 institutions were ranked this year.