| CL28 | Mr Graeme Tosen | |
| CL56 | Mr Min-Sang Kim | |
| CL1 | | Accounting Research & Development Foundation |
| CL14 | | Accounting Standards Board |
| CL25 | | Accounting Standards Board of Japan (ASBJ) |
| CL13 | | ACTEO, MEDEF, AFEP |
| CL87 | | Allianz |
| CL98 | | Allied Irish Bank Plc |
| CL57 | | ANZ |
| CL74 | | Association of British Insurers |
| CL86 | | Association of Chartered Certified Accountants (ACCA) |
| CL5 | | Association of International Accountants |
| CL60 | | Association of investment companies |
| CL81 | | Associazione Bancaria Italiana |
| CL59 | | Australian Accounting Standards Board |
| CL10 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee |
| CL3 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL33 | | Barclays PLC, London |
| CL95 | | Basel Committee on Banking Supervision |
| CL50 | | BdB |
| CL89 | | BDO |
| CL96 | | BNP Paribas |
| CL69 | | BPCE |
| CL35 | | Bridgewater Bank |
| CL85 | | British Bankers' Association (BBA) |
| CL78 | | BUSINESSEUROPE |
| CL46 | | CAICPA |
| CL73 | | Canadian Accounting Standards Board Staff |
| CL97 | | Canadian Bankers Association |
| CL49 | | CEA |
| CL23 | | CECA |
| CL26 | | Central Bank of Russia |
| CL115 | | CESR FIN |
| CL99 | | CFA Institute |
| CL102 | | CFA Society of the UK |
| CL114 | | Chinese MOF and China Accounting Standards Committee |
| CL51 | | CIMA |
| CL75 | | CINIF |
| CL70 | | Citigroup Inc. |
| CL79 | | CMHC- Canada Mortgage and Housing Corporation |
| CL24 | | Committee of European Banking Supervisors (CEBS) |
| CL | Mr LEPETIT jean-françois | Conseil national de la comptabilité |
| CL27 | | Conseil national de la comptabilite |
| CL6 | | CPA Australia, Institute of Chartered Accountants in Australia, National Institute of Accountants |
| CL22 | | Credit Suisse |
| CL36 | | Deloitte Touche Tohmatsu |
| CL77 | | Deutsche Bank |
| CL117 | | Dexia |
| CL8 | | Dutch Accounting Standards Board |
| CL116 | | DZ Bank |
|