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Pastner Brands is a calendar-year firm with operations in several countries. As part of its executive compensation plan, at January 1, 2021, the company issued 400,000 executive stock options permitting executives to buy 400,000 shares of Pastner stock for $34 per share. One-fourth of the options vest in each of the next four years beginning at December 31, 2021 (graded vesting). Pastner elects to separate the total award into four groups (or tranches) according to the year in which they vest and measures the compensation cost for each vesting date as a separate award. The fair value of each tranche is estimated at January 1, 2021, as follows: Vesting Date Dec. 31, 2021 Dec. 31, 2022 Dec. 31, 2023 Dec. 31, 2024 Amount Vesting 250 250 256 25 Pair Value per Option $3.50 $4.00 $4.50 $5.00 Assume Pastner prepares its financial statements using International Financial Reporting Standards (IFRS). Required: Determine the compensation expense related to the options to be recorded each year 2021-2024, assuming Pastner allocates the compensation cost for each of the four groups (tranches) separately. (Enter your answers in thousands.) Vesting Date Dec. 31, 2021 Dec. 31, 2022 Dec. 31. 2023 Dec. 31, 2024 Amount Vesting 250 250 Tar Value Per Option $3.50 04.00 $4.50 25 Assume Poster prepares its financial statements using International Financial Reporting Standards (IFRS). Required: Determine the compensation expense related to the options to be recorded each year 2021-2024, assuming Postner allocates the compensation cost for each of the four groups (tranches separately. (Enter your answers in thousands.) Answer is complete but not entirely correct. Compensation pense Recorded in Vesting at 2024 Total Dec 31, 2021 Dec 31, 2022 200,000 200,000 400,000 Dec 31, 2023 150,000 450,000 500,000 875,000 275.000 500,000 2922 2023 S 350.000 $ 350,000 Dec 31, 2024 Total 125,000 825,000 150.000 Os 125.000 475,000 150 000 125.000 OS 15 $ 2,075,000