有一个关于调整和披露的选择题，请大神解答

(1) Which of the following environmental matters would NOT require adjustment or disclosure in a set of IFRS financial statements?
A.        A company makes an oil spill. The national government does not require it to be cleaned up, but the company has cleaned up oil spills in the past in the interest of the environment.
B.        A company is awarded a contract to build and operate a nuclear waste plant. Part of the terms of the 30 year licence are that the company is required to dismantle the plant and make it environmentally safe at the end of the 30 years.
C.        New government legislation passed after the year end, but before the financial statements are authorised for issue, makes an inventory line held at the year end illegal and worthless.
D.        The company has implemented a new environmental recycling policy during the year.