Comment Letters
The exposure draft was open for comment until 20 November 2009, the comment period is now closed.
All comment letters are available to view from the below:
| CL1 | Mrs Deepika Periwal | |
| CL38 | Robert Kwan | |
| CL41 | Linda Ezergailis | |
| CL119 | Chuck Chandler | |
| CL137 | Thomas Ryder | |
| CL76 | | ABRADEE |
| CL4 | | Accounting Standards Board |
| CL63 | | Accounting Standards Council Singapore |
| CL37 | | ACS |
| CL138 | | ACTEO |
| CL140 | | ACTO Group |
| CL53 | | AES Corporation |
| CL122 | | Agencia Nacional de Energia Eletrica - ANEEL |
| CL61 | | Alabama Gas Corporation |
| CL60 | | Alliance Pipeline Ltd |
| CL105 | | AltaGas Utilities |
| CL83 | | AltaLink |
| CL26 | | American Electric Power |
| CL45 | | American Gas Association |
| CL84 | | Association of Chartered Certified Accountants (ACCA) |
| CL5 | | Australasian Council of Auditors-General |
| CL30 | | Australian Accounting Standards Board |
| CL146 | | Bangor Hydro |
| CL19 | | BC Ferry Services Inc |
| CL18 | | BC Hydro |
| CL102 | | BDO Global Coordination |
| CL143 | | Belgian Accounting Standards Board |
| CL62 | | Brazilian Accounting Pronouncements Committee (CPC) |
| CL29 | | British Columbia Transmission Corporation |
| CL125 | | BUSINESSEUROPE |
| CL116 | | California Water Service Group |
| CL106 | | Canadian Accounting Standards Board (AcSB) |
| CL16 | | Canadian Association of Members Public Utility Tribunals |
| CL28 | | Canadian Energy Pipeline Association (CEPA), Canadian Gas Association (CGA) and Canadian Electricity Association (CEA) |
| CL9 | | CLP Power Hong Kong Limited |
| CL144 | | Conseil National de la Comptabilit� (CNC) |
| CL110 | | Consolidated Edison Inc. |
| CL134 | | Constellation Energy |
| CL77 | | Dayton Power and Light Company |
| CL78 | | Deloitte Touche Tohmatsu |
| CL15 | | Department of Treasury and Finance |
| CL92 | | Dominion Resources Inc. |
| CL95 | | Duke Energy Corporation |
| CL74 | | Dutch Accounting Standards Board (DASB) |
| CL71 | | E.ON |
| CL151 | | E-Control and Bundesnetzagentur |
| CL40 | | EDF |
| CL73 | | Edison Electric Institute |
| CL152 | | EFRAG |
| CL81 | | Electricity Distributors Association (EDA) |
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