IFRS for SME Section 20 Leases 2020

A guide for business accountants that need to present and disclose leases in IFRS for SME prepared financial statements.


By the end of this webinar the participant will be able to:  

  • Recognise, measure, present and disclose lease in financial statements applying IFRS for SME.  


Most SMEs are either lessees or lessors. As such, it is important that the accountant who is responsible for their financial records is fully knowledgeable on how to account for leases.   

What are the principles underlying these agreements?  

IFRS for SMEs Section 20 contains all the principles relating to the accounting treatment of leases in the annual financial statements of the lessor and the lessee.  


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


Study unit 1

Introduction to IFRS for SMEs Section 20 Leases

Study unit 2

Definition of a lease:

  • Operating lease
  • Finance lease
Study unit 3

Lessor’s rights and obligations

Study unit 4

Lessee’s rights and obligations.

Study unit 5

Accounting treatment of leases

Study unit 6

Lease recognition and disclosure.


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 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.
– 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 20 May, 2020
SKU CPD200035M Categories ,

Who should attend?

Business Accountants in Practice (SA). 

Business Accountant (SA). 

Accounting support staff. 

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.