Slide 2

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

Date: Aug 18, 2020 - Aug 18, 2020

CPD hours: 2 Hours

Time: 09:00 - 11:00

Event Type: Webinar

Presenter: Anton van Wyk CA(SA)

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


All SMEs have employees, the cost of whom must be correctly accounted for in their annual financial statements. This 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. 

Join IFRS expert Anton van Wyk M.Com, CA(SA) on 18 August 2020 from 09:00 a.m. to 11:00 a.m. as he explains these sections and discusses their practical application. 

This webinar is part of a series we are currently running on IFRS for SMEs. Click here to view the series. You can also view our other series on the main IFRS here

Learning objectives  

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. 


The webinar will cover the following topics:  

  • 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. 

Obtaining your CPD certificate 

This webinar qualifies for 2 CPD hours with your professional body including: ACCA, SAICA, AAT, SAIPA, SAIBA, IAC, CIS, ICBA, LSSA, FPI, and the IBA. The SAAA CPD policy is compliant with IFAC IES7 and is recognised by all relevant professional bodies. 

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

About the presenter 

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. 

Who should attend 

The following persons will benefit from attending this webinar: 

  • Accountants. 

  • Company secretaries. 

  • Registered auditors. 

  • Trainee accountants/ auditors.  

  • Personnel performing company secretarial duties. 


  • R 475.00 - Online admission - Individual. 

  • R 950.00 - Online admission - Company. 


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: 

  • 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 me the presenter after the webinar 


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