One Benefit That May Derive from the Memorandum of Understanding

One benefit that may derive from the Memorandum of Understanding is that:

A) The International Organization of Securities Commissions (IOSCO) can facilitate the development of IFRS
B) IOSCO can facilitate the cross-border exchange of information to facilitate compliance with IFRS
C) IOSCO can facilitate the cross-border exchange of information to facilitate compliance with securities laws and regulations
D) All of the above