Final answer:
While the question lists organizations unrelated to financial reporting constraints, it is the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) that are known for establishing financial reporting standards.
Step-by-step explanation:
The organization that proposed constraints related to financial reporting is not listed among the options provided in the question. However, in the context of international finance and standards setting, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are known for setting financial reporting standards. The options given relate to various global entities and their functions, none of which are directly responsible for financial reporting constraints. The most fitting options for setting standards or constraints in financial reporting would be the IASB, which operates internationally, and the FASB, which operates predominantly in the United States. Both organizations aim to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information.