Prodigy Bhd, a food service company is considering issuing a share option to its employees. While setting up the plan, the management discovers that MFRS 2 Sharebased Payment stipulates that one of the vesting conditions is performance target, referred to either as market conditions or non-market conditions. Required: Explain the different accounting treatments between market conditions and non-market conditions performance targets stipulated in MFRS 2 Share-based Payment