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

CPD Hours: 2

Price: R237.50


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Title / Topic

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

Presenters : Anton van Wyk CA(SA)

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


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. 


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. 

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