| CL1 | Toshihiko Saito | |
| CL4 | Vincent Okhiria | |
| CL25 | Miss Rosanna O'Guynn | |
| CL56 | Ken Sugita & Kozo Omori | |
| CL74 | Christoph Krischanitz (member of AFRAC) | |
| Comment Letters | | |
| CL69 | | Academie |
| CL65 | | Accounting Standards Board |
| CL80 | | ACTEO/AFEP/MEDEF [Joint response] |
| CL37 | | Actuarial Society of South Africa |
| CL67 | | AEIP |
| CL72 | | American Academy of Actuaries |
| CL59 | | Aon Consulting |
| CL71 | | Association for Financial Professionals - CIEBA |
| CL41 | | AstraZeneca PLC |
| CL19 | | Australasian Council of Auditors-General |
| CL78 | | Australia and New Zealand Banking Group Limited |
| CL27 | | Australian Accounting Standards Board |
| CL13 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee |
| CL8 | | Australian Joint Accounting Bodies |
| CL15 | | AVO (Aktuarvereinigung Osterreichs) |
| CL10 | | Bacon Woodrow & de Souza |
| CL14 | | BASB |
| CL91 | | BDO Global Coordination B.V. |
| CL88 | | BNP Paribas Finances Developp Paris |
| CL86 | | BPCE |
| CL82 | | British Bankers' Association |
| CL83 | | BUSINESS EUROPE |
| CL30 | | Canadian Accounting Standards Board staff |
| CL46 | | Canadian Bankers Association |
| CL85 | | CEIOPS |
| CL57 | | Central Bank of Russia |
| CL5 | | CGA-Canada |
| CL22 | | Chartered Accountants Ireland |
| CL66 | | CIPFA |
| CL23 | | Cobham plc |
| CL2 | | Commonwealth Bank of Australia |
| CL99 | | Conseil national de la comptabilite |
| CL100 | | Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF) |
| CL48 | | CoreGlobalManagement |
| CL90 | | Credit Suisse |
| CL52 | | Deloitte Touche Tohmatsu |
| CL29 | | Dutch Accounting Standards Board |
| CL102 | | EFRAG |
| CL68 | | Ernst & Young EYGS LLP |
| CL44 | | F.Hoffmann-La Roche Ltd |
| CL39 | | FAR SRS -The Institute for the Accountancy Profession in Sweden |
| CL63 | | FBF |
| CL103 | | Federation of European Accountants (FEE) |
| CL31 | | FEI Canada |
|