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Ivana 🍭 · 2022年10月24日

请问这题为什么选A呀?

NO.PZ2019120301000029

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.

请问这题为什么选A呀?

1 个答案

王园圆_品职助教 · 2022年10月24日

嗨,爱思考的PZer你好:


同学你好,请看以下原版书截图,这段截图是原版书所有IOSCO相关内容的截图

黄色部分就是A选项的改写,而C选项说一定要用IFRS标准,书上蓝色部分只说是要国际认可的会计标准即可,那GAAP应该也可以用,所以C错,而B选项,这段截图中根本没有提到相关内容,所以属于胡乱编造的,B选项也错

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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