| CL1 | Joan Reekie | |
| CL25 | Pieter van Wijck | |
| CL69 | Hannu Juhani | |
| CL18 | | Accounting Standards Board (UK) |
| CL21 | | Accounting Standards Board of Japan |
| CL83 | | Accounting Standards Council |
| CL71 | | Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AICPA) |
| CL54 | | ACTEO/AFEP/MEDEF |
| CL48 | | American Accounting Association |
| CL56 | | American Council of Life Insurers (ACLI) |
| CL67 | | American Institute of Certified Public Accountants (AICPA): PCPS Technical Issues Committee (TIC) |
| CL39 | | Association of British Insurers |
| CL63 | | Association of Certified Chartered Accountants |
| CL49 | | Association of German Public Sector Banks |
| CL29 | | Association of International Accountants |
| CL4 | | Australia and New Zealand Banking Group (ANZ) |
| CL75 | | Australian Accounting Standards Board |
| CL14 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL80 | | Basel Committee on Banking Supervision |
| CL38 | | BDO Global Coordination B.V. |
| CL20 | | British Accounting Association: Financial Accounting and Reporting Special Interest Group |
| CL62 | | British American Tobacco Holdings |
| CL45 | | British Bankers' Association |
| CL12 | | BUSINESSEUROPE (The Confederation of European Business) |
| CL74 | | Canadian Bankers Association |
| CL52 | | CINIF |
| CL37 | | CIPFA |
| CL22 | | Cobham Plc |
| CL81 | | Committee of European Banking Supervisors |
| CL72 | | Confederation of British Industry (CBI) |
| CL11 | | Connecticut Society of Certified Public Accountants: Accounting and Reporting Standards Committee |
| CL5 | | CPA Australia and The Institute of Chartered Accountants in Australia (joint submission) |
| CL44 | | Deloitte Touche Tohmatsu |
| CL16 | | Dutch Accounting Standards Board |
| CL77 | | EFRAG |
| CL61 | | Ernst & Young |
| CL10 | | F.Hoffmann-La Roche Ltd |
| CL36 | | FAR SRS -The Institute for the Accountancy Profession in Sweden |
| CL78 | | FEE |
| CL30 | | FirstRand Banking Group |
| CL65 | | Fitch Ratings |
| CL17 | | Florida Institute of Certified Public Accountants |
| CL35 | | Freudenberg & Co. Kommanditgesellschaft, Weinheim |
| CL53 | | German Accounting Standards Board (GASB) |
| CL13 | | Grant Thornton International |
| CL41 | | Group of 100 |
| CL7 | | Heads of Treasuries Accounting and Reporting Advisory Committee (HOTARAC) |
| CL76 | | Hong Kong Institute of Certified Public Accountants |
| CL64 | | Hundred Group of Finance Directors |
| CL33 | | ICAEW |
|