ABC Corporation has recently implemented a share-based compensation plan for its key employees as a means to align their interests with shareholders. The plan includes both options to purchase common stock and restricted stock units (RSUs). ABC uses the fair value method to recognize compensation expense associated with these awards.

After one year, the fair value of the options was determined to be higher due to an increase in stock volatility, while the fair value of the RSUs remained constant. On the second year, the company decided to increase the number of options granted to employees significantly.

Considering the accounting treatment for share-based compensation under IFRS and U.S. GAAP, which of the following statements regarding the recognition of share-based compensation expenses for ABC Corporation is true?