IAS 38 – Intangible Assets

Date: Oct 27, 2020 - Oct 27, 2020

CPD hours: 2 Hours

Time: 09:00 - 11:00

Event Type: Webinar

Presenter: Anton van Wyk CA(SA)

In a world where new transaction types and new concepts like digital currencies (e.g. Bitcoin) and other possible intangible assets, such as human capital, are becoming much more prevalently considered, it is essential to understand the principles of IAS 38.


In a world where new transaction types and new concepts like digital currencies (e.g. Bitcoin) and other possible intangible assets, such as human capital, are becoming much more prevalently considered, it is essential to understand the principles of IAS 38. 

IAS 38 Intangible Assets states that an intangible asset is a non-monetary asset without physical substance. Such an asset is identifiable when it is separable or when it arises from contractual or other legal rights.   

Join Anton van Wyk M.Com, CA(SA) on 27 October 2020 from 9:00 a.m. to 11:00 a.m. where he will be discussing what should be considered to correctly determine whether or not a transaction actually satisfies the definition of an “intangible asset”. 

For more on our IFRS webinars, please check out our events page 

 to register.    

Learning objectives  

By the end of this event the participant should: 

  • Understand the scope of IAS 38 Intangible Assets; 

  • Understand the IAS 38 definition of intangible assets; 

  • Understand the accounting treatment of intangible assets under IAS 38; and 

  • Know how to recognise and measure intangible assets under IAS 38. 


The webinar will cover the following topics:  

  • IAS 38 scope. 

  • Definition of "intangible assets". 

  • How to identify an intangible asset. 

  • How to recognise an intangible asset. 

  • Measurement of an intangible asset. 

  • Disclosure of intangible assets. 

Obtaining your CPD certificate 

This webinar qualifies for 2 CPD hours with your professional body including: ACCA, SAICA, AAT, SAIPA, SAIBA, IAC, CIS, ICBA, LSSA, FPI, and the IBA. The SAAA CPD policy is compliant with IFAC IES7 and is recognised by all relevant professional bodies. 

All attendees are issued with a CPD certificate available in an online profile. 

About the presenter 

Anton van Wyk M.Com, CA(SA) 

Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS). 

Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees. 

Who should attend 

The following persons will benefit from attending this webinar: 

  • Professional Accountants including: RA(SA), CA(SA),PA(SA) and BAP(SA); 

  • Accounting officers;  

  • Tax practitioners; and 

  • Bookkeepers. 


  • R 475.00 - Online admission - Individual. 

  • R 950.00 - Online admission - Company. 


Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

  • Summarised slide presentation 

  • Reference documents and / or course material where available 

  • You can ask questions during the webinar and you will also have access to me the presenter after the webinar 

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Venues & Dates

The following venues and dates are available for this event.

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