In July 2002, what fundamental change in the strategic direction of the Australian Accounting Standards Board (AASB) was announced by the Financial Reporting Council (FRC)? O a. harmonisation with international accounting standards from 1 January 2005. O b. adoption of international accounting standards from 1 January 2005. O c. adoption of New Zealand accounting standards from 1 January 2005. O d. convergence with United States' accounting standards from 1 January 2005