IAS 38 Intangible Assets

Informing accountants on the provisions of IAS 38 – Intangible Assets. October 2020


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.


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 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”. 


The following pricing apply:
Ad hoc: R475.00
Subscription: N/A


Study unit 1

IAS 38 scope

Study unit 2

Definition of “intangible assets”

Study unit 3

How to identify an intangible asset

Study unit 4

How to recognise an intangible asset

Study unit 5

Measurement of an intangible asset

Study unit 6

Disclosure of intangible assets.


There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date


Anton van Wyk M.Com, CA(SA) 

Anton van Wyk is a CA(SA) 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.


By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.

R 475 VAT Incl.

Additional Course Information

Category Accounting
Accredited SAIBA
Verifiable CPD Hours 2
Non-verifiable CPD Hours N/A
Effort 2 hours
Duration 2 hours
Format Webinar
Level Moderate
Assessment Yes
Study Material No
Course Date 28 October, 2020
SKU CPD200235M Category

Who should attend?

Business Accountants in Practice (SA); 

Business Accountants (SA);

Tax practitioners; and


This event is included in the following subscription packages:

If you are not a subscriber, you need to purchase the event as a stand-alone event or subscribe to a SAIBA subscription package.

How to subscribe

Subscribers pay less for their CPD points.
SAIBA offers 4 subscription packages that provides access to everything to run a successful accounting and tax practice.

Pay a small monthly amount and gain access to monthly webinars covering ethics, financials, reporting, audit and assurance, working papers, law, technology, management topics, and tax.






012 643 1800
The Workspace
Cnr Pinaster Avenue & 18th Street
The Club Shopping Centre

The Workspace
Melrose Arch
44 Melrose Boulecard

Copyright © 2020 SAIBA Academy

Scroll to Top


The only thing that interferes with my learning is my education. - Albert Einstein

Log In to Your SAIBA Account!

Please Login
Username can not be left blank.
Please enter valid data.
Password can not be left blank.
Please enter valid data.
Please enter at least 1 characters.