HCCC Bhd granted 5,000 share options to each of its 15 new-appointed managers on 1 July...

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HCCC Bhd granted 5,000 share options to each of its 15 new-appointed managers on 1 July 2019. The share options will vest on 30 June 2022. The company anticipated that all managers would remain with the company throughout the vesting period. The fair value of the option is as follows: 1 July 2019 30 June 2020 30 June 2021 30 June 2022 RM 21.00 22.50 23.00 23.80 Required: Explain the differences of the accounting treatment for the year ended 30 June 2021 if: a. The share option is an equity-settled share-based payment. The share option is a cash-settled share-based payment. b. (5 marks) (5 marks) HCCC Bhd granted 5,000 share options to each of its 15 new-appointed managers on 1 July 2019. The share options will vest on 30 June 2022. The company anticipated that all managers would remain with the company throughout the vesting period. The fair value of the option is as follows: 1 July 2019 30 June 2020 30 June 2021 30 June 2022 RM 21.00 22.50 23.00 23.80 Required: Explain the differences of the accounting treatment for the year ended 30 June 2021 if: a. The share option is an equity-settled share-based payment. The share option is a cash-settled share-based payment. b. (5 marks) (5 marks)