B选项

问题如下：

Which of the following statements best describes the role of the International Organization of Securities Commissions (IOSCO)? The IOSCO:

选项：

A.is responsible for regulating financial markets of member nations. B.is the oversight body to which the International Accounting Standards Board (IASB) reports. C.assists in attaining the goal of cross-border cooperation in combating violations of securities laws.

解释：

The IOSCO is not a regulator of financial markets. To ensure consistent application of international financial standards, it is important to have uniform regulation and enforcement across national boundaries. IOSCO assists in attaining this goal of uniform regulation as well as cross-border cooperation in combating violations of securities and derivatives laws.