Question 2 (8 marks) Baup elit teoriebseing 900 thout get organ bow an On January 1, 2018, Hay Ltd. issued 180,000 share

[answerhappygod]

Question 2 8 Marks Baup Elit Teoriebseing 900 Thout Get Organ Bow An On January 1 2018 Hay Ltd Issued 180 000 Share 1 (85.58 KiB) Viewed 45 times

Question 2 (8 marks) Baup elit teoriebseing 900 thout get organ bow an On January 1, 2018, Hay Ltd. issued 180,000 share appreciation rights (SARS) to its the market price of Hay Ltd.'s common shares and $16. Market prices of the common between December 31, 2019, and December 31, 2020, equal to the difference between executives. The SARS plan gave each executive the right to receive cash at any time shares were as follows: q blud enitto llama December 31, 2019 December 31, 2020 no ritnom XVA BIOS ni noquoni noqu $19 per share the remponge na ofri beveine bre piriono $20 per share font-vd-ritmoins no gribliud ars voi enalimut low XVA Ieri noitabaq the SARS were as follows: priblud The vesting period was from January 1, 2018, to December 30, 2019. The fair values of ant is apavolgime innollibbe zbeen all team of December 31, 2018 December 31, 2019 $4.45 per share $3.20 per share Installiba caring of beri XVA bevom XVA USOS at Tedmesed no oderuginoo at sud ponto regist mto wer On December 31, 2019, 40,000 SARS were exercised. The remaining SARS were sqyt exercised on December 31, 2020. lenigno orl to fuo teg of bril alimu exiffiw stajlagen of privid need asrt XVA Hay Ltd. prepares its financial statements using IFRS. pen rantw.inemesine serious lanighe Required: Inomeengs onli nie SSOS nadmesed linu diinom nose ne o XVA wolle TOM asob Inemanis saerbjug lenigno esprstamuoto yns tabou SSOS 1edmeos a) Prepare a reconciliation showing all changes in the SAR liability account from January 1, 2018, to December 31, 2020. Clearly label offsetting accounts. (Hint: use a T-account). (6 marks) b) Identify two other types of share-based compensation (other than cash-settled SARS) that a company may choose to offer. Explain the general objective of offering share-based compensation. (2 marks) tlediupe ham S) svilbeqa XVA mont tentoon