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Webinar | ACCA

Accounting for digital assets

One of the four webinars covered in ACCA Hong Kong Accounting Updates Series 2026

Overview

Business landscape

Digital assets have been becoming increasingly popular. Digital assets are not only acquired by individuals for investment or speculative purposes. With the enactment of Stablecoin Ordinance, more entities have started exploring the use of blockchain technology for settlement and for other business purposes. A new era with widespread use of smart contracts, asset tokens, artificial intelligence supported automated services fueled by digital tokens, and central bank digital currencies may just be around the corner. The objective of this webinar is to introduce to you the commonly seen accounting issues associated with digital assets, and to learn the thought process as to how do we deal with more complex issues.

The webinar will cover the following:

  • Background and recent developments in Hong Kong
  • Blockchain technology: an introduction
  • Fundamental accounting principles for digital assets
  • Accounting for cryptocurrencies, stable coins, and other commonly seen digital assets
  • Accounting considerations for more complex issues

Joe Ng, Partner, Professional Practice, EY

Joe Ng is a partner within professional practice department of Ernst & Young in Hong Kong. Joe has over 25 years of experience in providing accounting advisory and auditing services to financial institutions in Chinese Mainland and Hong Kong SAR, including large state-owned banks and international banks. He is experienced in accounting for financial instruments, in particular accounting for hedges, securitisation and structured products, and cryptocurrencies. He is the Chairman of the Financial Reporting Standards Committee of the HKICPA and a member of the HKICPA’s advisory panel on financial instruments. Through the global network of EY IFRS professional group, he provides comments on IFRS developments and advises on accounting matters for EY clients across the globe.

Addy Ng, Senior Manager, EY

Addy Ng is a senior manager within professional practice department of EY assurance practice at Ernst & Young in Hong Kong. He is experienced in accounting for financial instruments, such as classification of equity and liabilities and expected credit loss measurement.

Addy has over 10 years of experience in providing accounting advisory and auditing services to both corporate entities and financial institutions in Chinese Mainland and Hong Kong SAR.

  • The webinar is conducted in Cantonese.
  • The webinar is broadcast via ON24.
  • Each enrolee will receive an email confirmation including the webinar access links and passwords after successful registration.
  • Enrolee can access the recorded webinars until 31 March 2027.
  • Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
  • The series is under ACCA’s Subsidy CPD Scheme. In the Scheme, three percent of seats of our selected CPD events are open on a complimentary and first-come, first-served basis to members who are currently entitled to reduced subscription and retired members on ACCA’s register. ACCA Hong Kong reserves the right to determine which CPD events are included under the Subsidy CPD Scheme. If you are eligible for the Scheme and would like to join the series, please drop us an email to hkinfo@accaglobal.com for enquiries.

Price

Member 140 HKD

Affiliate 140 HKD

Student 140 HKD

Approved employer 210 HKD

Public 280 HKD

Location

Hong Kong SAR of China

Date & time

On demand

Enquiries

Email enquiries hkinfo@accaglobal.com

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