Access the financial statements of Saskatoon-based Potash Corporation of Saskatchewan Inc. for its year ended December 31, 2017, from SEDAR (www.sedar.com). PotashCorp was a well-known Canadian global fertilizer and related industrial and feed producer. 

Instructions 

a. The company has several share-based compensation plans. Compare these plans, noting such things as who is eligible, whether they have to buy shares to access any benefit, what the benefit or compensation is based on (profits or share price), vesting periods, expiry periods, how the compensation cost is determined, where the offsetting amounts are reported (equity or liabilities), when the compensation expense is recorded, and whether the amount is subsequently adjusted. Prepare a table to present your findings. 

b. Discuss the effects of the share-based plans on the financial statements for the year. How much was reported in compensation expense, contributed surplus, and common shares during the year, and what related liability balance exists at December 31, 2017? 

c. Comment on any professional judgement that is required in accounting for PotashCorp's stock option plans. Have these estimates changed over the 2013 to 2017 period? Comment on what the effect on the compensation expense would be as a result of changes in each of these inputs, if all other inputs remained unchanged.