ABC Corporation has implemented a share-based compensation plan that includes options granted to its employees as part of their remuneration package. Under this plan, employees are given the right to purchase shares at a predetermined price after a specific vesting period. As part of the company's annual disclosures, ABC Corporation must account for the expense related to these options in accordance with accounting standards.

Which of the following statements correctly describes an accounting treatment or financial implication of share-based compensation under IFRS 2?