Jane signed a 16 month contract on September 1, 2018. Jane was paid an upfront bonus of $ 80,000. She is also paid $ 2,000 per month and a bonus of 15% of 2019 net income. The signing bonus was paid in September and expensed in 2018. The signing bonus is not repayable should Jane leave before the end of the contract.

Is expensing the signing bonus correct way? or should've capitalized it? (as Prepaid Salary) using IFRS.