HKAS 38 - Intangible assets - Workshop 2019

This workshop aims to provide you with a detailed overview of HKAS 38 Intangible Assets. It will be based on the current financial reporting standards applicable in Hong Kong and will focus on the practical application to this standard.

My Offerings


The speaker will introduce the participants detailed overview of HKAS 38 Intangible Assets. It will cover the issues of identifiability of intangible assets, initial recognition and subsequent measurement of intangible assets, accounting for research and development cost, and the disclosure requirement under HKAS 38.

Key topics covered:

  • Objective and scope of HKAS 38
  • The nature and key characteristics of intangible assets
  • The identifiability of intangible assets
  • Initial recognition and measurement
  • Accounting for Research and Development cost
  • Accounting for intangibles acquired as part of a business combination
  • Subsequent measurement
  • Cost model
  • Revaluation model
  • Accounting for derecognition
  • Disclosure

Trainer profile:

Kamsuo Wong MA, LLM, MBA, FCPA(Aust.)

With three Master’s degrees under his belt, Kamsuo Wong, a candidate for a Doctorate degree of Education, is highly regarded as a multi-faceted academic backed by over fifteen years of extensive professional experience in accounting. He is a professional accountant in Hong Kong, United Kingdom and Australia and the member of Hong Kong Institute of Certified Public Accountants (CPA), Chartered Institute of Public Finance and Accountancy (CPFA), and CPA Australia (FCPA). He is also the Expert Council Advisor of International Financial Management Association. He is currently the Assistant Professor of Centennial College (an independent College established by University of Hong Kong), Adjunct Lecturer at a number of universities and tertiary education institutions.


  • Understand the key characteristics of an intangible asset
  • Discuss recognition and initial measurement
  • Explain measurement subsequent to initial recognition
    - Cost model
    - Revaluation model
  • Recognise accounting treatment for retirement and disposal of intangible assets
  • Describe disclosure requirements of HKAS 38
  • Identify innovative measures for improving the reporting of intangible assets


This workshop is suitable for finance professionals who are involved in external reporting, financial management, financial accounting or auditing. Other users of financial information will also find the seminar beneficial.



3 hours

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