| Comment Letters | | |
| CL20 | | Accounting Research and Development Foundation |
| CL8 | | Accounting Standards Board |
| CL33 | | Accounting Standards Board of Japan |
| CL15 | | ACTEO/MEDEF/AFEP [Joint response] |
| CL45 | | Allianz SE |
| CL44 | | Association of Certified Chartered Accountants |
| CL54 | | Association of International Accountants |
| CL4 | | Australian Accounting Standards Board |
| CL35 | | BdB |
| CL56 | | BDO Global Coordination B.V. |
| CL55 | | Belgian Accounting Standards Board |
| CL25 | | BusinessEurope |
| CL40 | | Canadian Accounting Standards Board Staff |
| CL58 | | Canadian Bankers Association |
| CL53 | | CIMA |
| CL43 | | CIPFA |
| CL59 | | Conseil National de la Comptabilité |
| CL34 | | Co-operatives UK |
| CL29 | | Credit Suisse |
| CL31 | | Deloitte |
| CL19 | | Dutch Accounting Standards Board |
| CL62 | | EFRAG |
| CL46 | | Ernst & Young Global |
| CL10 | | F.Hoffmann-La Roche Ltd |
| CL48 | | FAR SRS -The Institute for the Accountancy Profession in Sweden |
| CL61 | | FEE |
| CL49 | | FEI Canada |
| CL13 | | German Accounting Standards Board |
| CL17 | | Grant Thornton International |
| CL12 | | Group of 100 |
| CL3 | | Heads of Treasuries Accounting and Reporting Advisory Committee |
| CL23 | | ICAC |
| CL16 | | ICAEW |
| CL11 | | ICAI |
| CL5 | | IDW |
| CL41 | | IFRS Technical Committee Universidad de Chile |
| CL26 | | Institute of Certified Public Accountants of Kenya (ICPAK) |
| CL37 | | Institute of Professional Accountants of Russia |
| CL6 | | IOSCO SC 1 |
| CL32 | | Korea Accounting Institute |
| CL38 | | KPMG |
| CL52 | | Malaysian Accounting Standards Board |
| CL47 | | Mazars |
| CL18 | | Ministry of Finance, Province of British Columbia |
| CL39 | | NAREIT |
| CL51 | | Nestle |
| CL42 | | Norsk RegnskapsStiftelse - Norwegian Accounting Standards Board |
| CL30 | | Organismo Italiano di Contabilita (OIC) |
| CL28 | | Polish Accounting Standards Committee |
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