please explain it all in details

Question 2: Chapter 19: (2 points) Pastner Brands is a calendar-year firm with operations in several countries. As part of its executive compensation plan, at January 1, 2018, the company had issued 20 million executive stock options permitting executives to buy 20 million shares of stock for $25. The vesting schedule is 20% the first year, 30% the second year, and 50% the third year (graded-vesting). The fair value of the options is estimated as follows: A mount Vesting 20% Vesting Date Dec. 31, 2018 Dec. 31, 2019 Dec. 31, 2020 Fair Value per Option $3.50 $4.00 $6.00 30% 50% Required: Determine the compensation expense related to the options to be recorded each year for 2018-2020, assuming Pastner prepares its financial statements in accordance with International Financial Reporting Standards (IFRS)