AS far as IFRS are concerned, adoption and Convergence: Select one: a. Adoption requires radical shift in financial reporting. Convergence does not require radica shift in financial reporting. b. Adoption does not require radical shift in financial reporting. Convergence requires radical shift in accounting. c. Both represent two faces of the same coin. d. Adoption requires radical shift in all components of internal and external accounting. Convergence does not require radical shift in financial reporting