The IFRS Foundation Education Initiative has posted online a new module of its training material on the IFRS for SMEs: Module 26 Share-based Payment.
Module 26 covers Section 26 Share-based Payment of the IFRS for SMEs, which specifies the accounting for share-based payment transactions. Share-based payment transactions can be equity-settled, cash-settled or can provide a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments.
All IFRS for SMEs training modules can be accessed here.
All other IFRS Education Initiative material can be accessed here.