The new IFRS for SMEs (Third Edition) – Section 11: Financial Instruments

  • Presenter: Anton van Wyk CA(SA)
  • Level: Advanced
  • Study time: 2 Hours
  • Date: 9 June 2026
    08:00 - 10:00 
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Course overview
Financial instruments are no longer a “banking issue” — they sit at the heart of almost every SME’s financial statements, from trade receivables and loans to simple investments and intercompany funding arrangements. In this third webinar of our 2026 IFRS for SMEs Series, we unpack the key amendments to Section 11 introduced in the Third Edition of the IFRS for SMEs (2025) and explore what they mean in practice. The session will focus on how the IASB has modernised the financial instruments requirements, aligning aspects more closely with full IFRS principles while retaining simplifications appropriate for SMEs. We will highlight the revised classification approach, updates to impairment requirements, and practical implications for recognising and measuring basic financial instruments — especially receivables, loans, and debt instruments commonly encountered in SME environments. Designed for preparers, reviewers, and practitioners, this webinar will help you understand where judgments are likely to arise, how the amendments may affect provisioning and disclosures, and what steps to take to ensure a smooth transition ahead of the effective date. If financial instruments are present in your SME financial statements — and they almost certainly are — this session is essential to stay compliant, confident, and ahead of the curve.
In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below:

What's included?

  • 1 Live event
  • 1 Quiz
  • 1 Certificate

New IFRS for SMEs Financial Instruments

Link with SAICA Competency Framework

  • Competencies covered in Technical competencies group, Enabling and future competency group and Professional values and attitudes competencies group