请问这题为什么选A呀？

问题如下：

The role of the International Organization of Securities Commissions (IOSCO) is best described as:

选项：

A.

promoting cross-border cooperation and uniformity in securities regulation.

B.

enforcing financial reporting requirements for entities participating in capital markets.

C.

promoting the use of International Financial Reporting Standards (IFRS) and the convergence of national accounting standards.

解释：

A is correct. IOSCO provides a forum for regulators from different jurisdictions to work together toward fair, efficient, and transparent markets, promoting cross-border cooperation and uniformity in securities regulation.

B is incorrect. This is the role of regulatory authorities such as the Securities Exchange Commission. IOSCO is not a regulator and as such has no authority to regulate.

C is incorrect. This is the role of the IFRS Foundation.