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SHARE-BASED PAYMENTS | 3 Months Ended
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Apr. 30, 2022
Equity [Abstract] |
SHARE-BASED PAYMENTS | 15. SHARE-BASED PAYMENTS On May 31, 2022, an additional grant to Officers, Trustees, and Key Employees totaling 38,000 fully paid IHT restricted shares were issued. The aggregate grant date fair value of these Shares was approximately $99,840. These shares partially vest on December 31, 2022, and May 31, 2023, in two equal amounts. See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”

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- Definition The entire disclosure for shareholders' equity and share-based payment arrangement. Includes, but is not limited to, disclosure of policy and terms of share-based payment arrangement, deferred compensation arrangement, and employee stock purchase plan (ESPP). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI https://asc.fasb.org/topic&trid=2208762 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI https://asc.fasb.org/topic&trid=2228938 + Details
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