Simple harmonic motion (SHM) occurs when an object moves in such a way that its acceleration is always directed toward a fixed point and is proportional to its distance from the fixed point, represented by the equation a=-w2x.
If the object is released at its maximum displacement and the stop clock was started at the same time as the object was released, ε=0 radians, therefore t=0, cos(ωt) = 1 and therefore x=A.
The minus sign in the equation ensures that v is negative initially as it moves away from the point of maximum positive displacement and is positive as it moves away from the maximum negative displacement.