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

This webinar on demand is part of a series of webinars. Click here to read more

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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. 

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Content 

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.