RE:RE:RE:RE:RE:RE:RE:RE:RE:Wait for Expert OpinionsIf someone is granted options and they are NOT in the money which vest over 3 year period with expiry of up to 5 years (customary), they still have to record expense on that.... it's called accrual accounting, you know, the basis of all accounting under IFRS?
if they quit the next day they were granted options, they do NOT get anything from it. so there is a mismatch between expenses on the income statement and the reality of cash.