| CL8 | Paul Mok | |
| CL6 | Kevin Singleton | |
| Comment Letters | | |
| CL7 | | Accounting Standards Board |
| CL40 | | Accounting Standards Board of Japan |
| CL27 | | Accounting Standards Council of Singapore |
| CL116 | | ACTEO and MEDEF and AFEP |
| CL92 | | Allianz SE |
| CL23 | | Allied Irish Bank Plc |
| CL42 | | American Accounting Association |
| CL77 | | American Council of Life Insurers |
| CL29 | | ANZ |
| CL110 | | Association of British Insurers |
| CL93 | | Association of Certified Chartered Accountants |
| CL70 | | Association of International Accountants |
| CL120 | | Australian Accounting Standards Board - Staff |
| CL21 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL71 | | Bank of Scotland Treasury |
| CL86 | | Basel Committee on Banking Supervision |
| CL98 | | British Bankers' Association (BBA) |
| CL81 | | Business Europe |
| CL72 | | Canadian Accounting Standards Board |
| CL101 | | Canadian Bankers Association,Toronto |
| CL125 | | CBI |
| CL80 | | Central Union of Agricultural Co-operatives and the Norinchukin Bank |
| CL57 | | CFA Institute |
| CL53 | | CIMA |
| CL95 | | CINIF |
| CL87 | | CL87 - BDO International |
| CL64 | | CNCE |
| CL83 | | Cobham Plc |
| CL62 | | Committee of European Banking Supervisors (CEBS) |
| CL94 | | Confederation Nationale Du Credit Mutuel |
| CL54 | | Conseil national de la comptabilite |
| CL97 | | Cooperatives Europe |
| CL12 | | CPA Australia |
| CL108 | | Credit Agricole |
| CL55 | | Credit Suisse |
| CL58 | | Danish Insurance Association |
| CL33 | | Deloitte Touche Tohmatsu |
| CL59 | | Deutsche Bank |
| CL37 | | Dutch Accounting Standards Board |
| CL51 | | EBF |
| CL4 | | Ernst & Young |
| CL16 | | Euro Coop |
| CL61 | | European Association of Cooperative Banks (EACB) |
| CL115 | | European Financial Reporting Advisory Group (EFRAG) |
| CL15 | | European Insurance CFO Forum and CEA |
| CL | Gomez Mera | European Savings Banks Group |
| CL109 | | European Savings Banks Group |
|