You work in the Accounting Policy Group of Radley International, Inc., a U.S. publicly-held manufacturer of women's handbags and other fashion accessories. In February 2020, Radley acquired Carlson International, Ltd., a UK-based company that is listed on the London Stock Exchange and NASDAQ. Carlson prepares its consolidated financial statements in accordance with IFRS. You have been assigned to the acquisition team based upon your in-depth knowledge of both U.S. GAAP and IFRS. Your role is to assist your peers at Carlson to prepare Income Statements under both IFRSandUS GAAP.

After detailed discussions with the Controller of Carlson and their financial reporting team, you identify the key differences between IFRS and U.S. GAAP for 2019. Your summary is below:

IFRS 2: Stock Options

Stock options were granted to key employees on January 1, 2018. The fair value per option was $10 on the grant date, and a total of 18,000 options were granted. The options vest in equal installments (i.e., graded vesting) over three years: one-third at the end of 2018, one-third at the end of 2019, and one-third at the end of 2020.

For U.S. GAAP purposes, the Controller has asked you to use the straight-line method to recognize compensation expense related to the stock options.

What is the adjustment using IFRS to put in income statement? What is the adjustment using U.S. GAAP to put in income statement?