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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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Overview   

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. 

This webinar is part of a series we are currently running on IFRS for SMEs. Click here to view the series.

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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.