Which of the Following Statements Is Correct

Which of the following statements is correct?

A) It was in 2000 that Canadian accounting standards required firms to include stock option grants as part of their compensation expense.
B) Canadian accounting standards did not require firms to include stock option grants as part of their compensation expense until the Asian flu happened in the mid-90s.
C) Canadian accounting standards did not require firms to include stock option grants as part of their compensation expense until Nortel announced bankruptcy protection in 2009.
D) Until 2005, Canadian accounting standards did not require firms to include stock option grants as part of their compensation expense.