In Terms of the Numbering of AASB Accounting Standards

In terms of the numbering of AASB accounting standards:

A) AASB 1-99 are the AASB equivalent of the IFRSs issued by the IASB.
B) AASB 101-199 are the AASB equivalent of the IFRSs issued by the IASB.
C) AASB 1-99 address domestic issues such as director and executive disclosures and concise financial reports.
D) AASB 101-199 address domestic issues such as director and executive disclosures and concise financial reports.