13) Pastner Brands is a calendar-year firm with operations in several countries. As part of its executive compensation plan, at January 1, 2024, the company had issued 20 million executive stock options permitting executives to buy 20 million shares of stock for $20. The vesting schedule is 25% the first year, 25% the second year, and 50% the third year (graded-vesting). The fair valua sctule is 25% the first year. follows: R 2026, assuming Pastner proplesusation expense related to the options to be recorded each year for 2024Reporting Standards (IFRS)