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.


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.


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: N/A


Study unit 1

Section 28 scope:

  • Short-term benefits.
  • Post-employment benefits.
  • Termination benefits.
Study unit 2

Recognition of Section 28 employee benefits

Study unit 3

Section 26 scope

Study unit 4

Section 26 transactions and their recognition


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 August, 2020
SKU CPD200074M Categories ,

Who should attend?

Business accountants in Practice (SA). 



Company secretaries.

Registered auditors.

Trainee accountants/ auditors. 

Personnel performing company secretarial duties.

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.

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