How will the share-based payment expense be recognized

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Question - Company X grants 500 share options to an employee, which can be exercised at any time over the next 5 years subject to a 3-year service condition. The fair value of the options is determined to be $50,000 at the grant date. How will the share-based payment expense be recognized?

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At the end of the 5-year period

Over the next 3 years

Entirely at the grant date

Over the next 5 years

Reference no: EM133000432

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