What Is the Responsibility of the International Accounting Standards Board

What is the responsibility of the International Accounting Standards Board?

A) IASB promotes uniform accounting standards among international countries.
B) IASB settles accounting disputes between auditors and international companies.
C) IASB issues standards which regulate the financial accounting and reporting of multinational corporations and then enforces through legal channels.
D) IASB is to develop a uniform currency in which the financial transactions would be measured.