accounting treatment for restricted shares

Company A issued 100 restricted shares - 60 shares to employees and 40 non-employees (including investors). Company A did not receive any cash or other consideration for the shares it issued. Shares are non-
transferrable and are forfeited in case employment is terminated before 2012.
What is the proper accounting treatment of 100 shares issued? Should shares issued to employees and non-employees be treated differently?
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