Skip to the content

IFRS for SMEs Section 28 and 26 - Employee Benefits & Share-based Payment

Aug2020 Explaining the provisions of IFRS for SMEs Section 28 Employee Benefits and IFRS for SMEs Section 26 Share-based Payment, and their practical application.

R 475
Category Accounting
Accredited SAIBA
CPD Hours 2
Effort 2 Hours
Duration 2 Hours
Format Webinar
Level Moderate
Assessment Yes
Supervised No
Pre-Entry No
Tuition Mandatory
Study Material No

What you will learn

By the end of this event the participant should: 

  • Understand the contents of Sections 28 and 26 of the IFRS for SMEs standard; 
  • Understand the accounting treatment of employee benefits; and 
  • Understand share-based payment transactions. 

Study Units

Section 28 scope:

  • Short-term benefits. 
  • Post-employment benefits. 
  • Termination benefits. 

Recognition of Section 28 employee benefits

Section 26 scope

Section 26 transactions and their recognition


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


All SMEs have employees, the cost of whom must be correctly accounted for in their annual financial statementsThis webinar investigates how the cost of employees should be correctly accounted for. 

Section 28 provides guidance on the correct accounting treatment relating to any liabilities closely linked to employee benefits. These are classified into short-term benefits, post-employment benefits and termination benefits. 

Section 26 looks at the principles around the treatment of share-based payment transactions. 

This webinar is part of a series on IFRS for SMEs. The series will cover selected IFRS for SMEs topics that every accounting professional should fully understand in their day to day work. If you are interested in booking for the entire series, click here.   


The following pricing apply: 

  • Ad hoc: R475.00  
  • Subscription: IFRS for SMEs


This webinar will be available from 20 Aug 2020


The following members will benefit from attending this webinar: 

  1. Business accountants in Practice (SA). 
  2. Bookkeepers.
  3. Accountants. 
  4. Company secretaries. 
  5. Registered auditors. 
  6. Trainee accountants/ auditors.  
  7. Personnel performing company secretarial duties. 


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. 


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


This event is included in the following subscription packages. If you are not a subscriber, you need to purchase as a stand-alone event. 

Accountant in Practice: No

Accountant in Practice plus tax: No

Bookkeeper: No

Quickupdate: No 

IFRS for SMEs: Yes 


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. 

Click here to choose your subscription option.