Deloitte Assurance Services webinar

In the ever-evolving technological landscape that we operate in, suppliers have developed new and innovative ways in how we purchase, lease and use technology assets. The ways in which we contract with technology suppliers has changed, from traditional purchase or leasing arrangements to “X” as a service (“XaaS”) offerings.

IAS 38 Intangible assets sets out the requirements for recognising and measuring an entity’s investment in long-term intangible assets. Although fairly straight-forward, the standard (and related IFRIC Agenda Decisions) contains areas where judgement, and at times, complex assessments are required to be made in order to derive the correct accounting treatment.

The aim of this webinar is to highlight these areas and suggest practical options on how to manage these complexities. The webinar will also delve into “Software as a Service” arrangements and how to assess these against the requirements of IAS 38.

By the end of the webinar the participant should:

1. Be able to identify, and understand the following complex areas contained within IAS 38 Intangible assets:

  • Scoping
  • Identification
  • Initial recognition
  • Useful life determination
  • Subsequent measurement
  • Derecognition; and
  • Presentation and disclosure

2. Understand and assess “Software as a Service” arrangements


This session will cover both the theory associated with the above topics as well as practical examples.

The webinar will contribute to 2.5 hours CPD/CPE.


R1 006.25 (inclusive of VAT) / R875.00 (exclusive of VAT)