| CL1 | Oliver L. Campbell | |
| CL2 | Leslie Hinder | |
| CL23 | | |
| CL10 | Hannu Schadewitz | |
| CL43 | Pieter van Wijck | |
| Comment Letters | | |
| CL112 | | (European Financial Reporting Advisory Group) EFRAG |
| CL86 | | Accounting Standards Board – Canada (AcSB) |
| CL19 | | Accounting Standards Board (ASB) |
| CL87 | | Accounting Standards Board of Japan (ASBJ) |
| CL115 | | Accounting Standards Council of Singapore |
| CL110 | | ACTO Ltd |
| CL7 | | Addax Petroleum |
| CL78 | | Anglo American |
| CL37 | | ASESGA |
| CL46 | | ASETA |
| CL91 | | Association of Chartered Certified Accountants (ACCA) |
| CL25 | | Association of German Public Sector Banks |
| CL82 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) Association Française des Enterprises Privées (AFEP) and Mouvement des Entreprises de France (MEDEF) |
| CL106 | | Australian Accounting Standards Board |
| CL84 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL102 | | BASF |
| CL72 | | BDO |
| CL77 | | Belgian Accounting Standards Board |
| CL69 | | Belgian Bankers and Stockbroking Firms’ Association |
| CL24 | | BFBP |
| CL66 | | BNP Paribas |
| CL100 | | British Columbia |
| CL47 | | British Petroleum |
| CL27 | | BUSINESSEUROPE |
| CL76 | | Carlsberg A/S |
| CL79 | | CINIF |
| CL55 | | CNCE |
| CL49 | | Cobham plc |
| CL83 | | Coca-Cola Hellenic Bottling Company S.A. |
| CL108 | | Confederation of British Industry (CBI) |
| CL16 | | Conseil National de la Comptabilité (CNC) |
| CL3 | | CPA Australia |
| CL88 | | Crédit Mutuel |
| CL61 | | Deloitte Touche Tohmatsu |
| CL36 | | Den norske Revisorforening, Oslo |
| CL93 | | Deutsche Bank |
| CL111 | | Deutsche Telekom |
| CL18 | | Dutch Accounting Standards Board (DASB) |
| CL89 | | EDF |
| CL81 | | EnCana Corporation |
| CL39 | | Ernst & Young |
| CL32 | | Eskom |
| CL33 | | European Parking Association |
| CL30 | | F Hoffmann La Roche |
|