Overview      

The third edition of the IFRS for SMEs Accounting Standard introduces important changes that entities applying the standard will need to understand and incorporate into their financial reporting processes. As the implementation of the revised requirements progresses, accounting professionals need to understand how the changes affect the recognition, measurement, presentation and disclosure of transactions in the financial statements.

Join Caryn Maitland CA(SA) on 18 September 2026 from 10:00 am to 12:00 pm for Session 8 of the IFRS for SMEs (3rd Edition) Series, where she will continue exploring the key requirements of the third edition of the standard. The session will focus on the practical application of the revised requirements, highlighting important changes, accounting considerations and areas that practitioners should be aware of when preparing or reviewing financial statements under the IFRS for SMEs Accounting Standard.

 Learning objectives     

Attending this webinar will equip you with the following skills:  

• Understand the relevant requirements introduced or amended by the third edition of the IFRS for SMEs Accounting Standard.
• Identify key differences between the second and third editions of the IFRS for SMEs Accounting Standard.
• Apply the relevant recognition and measurement requirements when accounting for transactions under the revised standard.
• Evaluate the impact of the revised requirements on the preparation and presentation of financial statements.
• Identify key disclosure requirements and practical considerations arising from the implementation of the third edition.

Content   

The webinar will cover the following topics:  

IFRS for SMEs (3rd Edition): Key Requirements and Changes
o Overview of the relevant amendments and new requirements
o Key differences between the second and third editions
o Recognition and measurement considerations
o Practical implications for SMEs and accounting practitioners

Application of the Revised Accounting Requirements
o Applying the relevant requirements to common transactions and balances
o Accounting judgements and estimates under the revised standard
o Impact on financial statement preparation and accounting policies

Presentation and Disclosure Requirements
o Presentation of information in the financial statements
o Relevant disclosure requirements under the third edition
o Common implementation considerations and areas requiring professional judgement
o Practical considerations for transitioning to and applying the third edition

Obtaining your CPD certificate  

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA.  

All attendees are issued with a CPD certificate available in an online profile.    

About the presenter  

Caryn Maitland CA(SA) 

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA. 

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

Who should attend?  

The following persons will benefit from attending this webinar:  

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA.  

• Registered auditors.  

• Audit managers.  

• Trainee accountants.   

 Price               

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:   

If you already have a profile, login and register for the webinar.  

If you don’t have a profile, create a free profile then login and register for the webinar.  

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series).  

Click here to find out about the Technical Resource Centre & CPD Subscription options.    

Additional material    

By attending this webinar you will be provided with:  

• A summarised slide presentation.  

• Reference documents and/or course material where available.  

• You can ask questions during the webinar and you will also have access to the presenter after the webinar.    

Corporate training solutions  

  At the Accounting Academy, we recognize the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritize hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.    

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals.     

Contact us    

Have any questions or need any assistance? Contact us today!  

• Online chat through our website.  

• WhatsApp: Start chatting (+27635026114)  

• Phone: 010 593 0466  

• E-mail: ticket@accountingacademy.co.za