| Information | This course offers a detailed exploration of the accounting treatment for empowerment transactions—specifically Black Economic Empowerment (BEE) deals—under both full IFRS and IFRS for SMEs. Focusing on the application of IFRS 2 (Share-based Payment) and IFRS 9 (Financial Instruments) participants will learn how to address the complexities of these transactions in financial reporting. The course also highlights the differences and simplifications under IFRS for SMEs specifically around the treatment of share-based payments (Section 26) and financial instruments (Section 11 and Section 12).
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