On $1$ December $2020,$ a share$-$based payment scheme was introduced for Zaya$$s six directors. The directors are entitled to $600,000$ share options each if they remain employed by the company until $30$ November $2023.$ The fair value of each share option was GH$4$ at $1$ December $2020$ and GH$5$ at $30$ November $2021.$ At $1$ December $2020$ it was estimated that none of the directors would leave before the end of three years but, as at $30$ November $2021,$ the estimated number of leavers was revised to one. The finance director has told the accountant that no entries or disclosures are required for this scheme in the current year$$s financial statements because it has not yet vested.

Required: Discuss with illustrations how the transaction should be accounted for at $30$ November $2021,$ noting the director$$s comments to the accountant.