这个知识点在强化课讲义的哪里？

问题如下：

Question 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：

1. Correct because IOSCO assists in attaining the goal of uniform regulation as well as cross-border cooperation in combating violations of securities and derivatives laws.

2. Incorrect because the US SEC (not IOSCO) has primary responsibility for securities and capital markets regulation in the United States and is an ordinary member of IOSCO.

3. Incorrect because maintaining convergence on new standards remains a priority of both standard-setting bodies [IFRS and FASB].

• describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports