Why do U.S. GAAP and IFRS require recognition of an expense when a company grants stock options to its employees? O A. Stock options are recorded as an expense by the company and adjusted each year to the closing price of the stock at year end. OB. Stock options are only available to management and are not recorded on the financial statements of the company, but reflected in the footnotes. OC. Stock options are a form of employee compensation like salaries and wages, but the company is not required to record the stock options as an expense under U.S. GAAP or IFRS. OD. Stock options are a form of employee compensation like salaries and wages so stock options are recorded as an expense