| Comment Letters | | |
| CL5 | | Accounting Standards Board (ASB) |
| CL29 | | Accounting Standards Board of Japan (ASBJ) |
| CL14 | | Aluminum Corporation of China Limited |
| CL23 | | Anglo Platinum Limited |
| CL41 | | AngloGold Ashanti |
| CL37 | | Association of Chartered Certified Accountants (ACCA) |
| CL45 | | Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) |
| CL43 | | Australasian Council of Auditors-General |
| CL22 | | Australian Accounting Standards Board (AASB) |
| CL68 | | Bank of China |
| CL12 | | BNP Paribas |
| CL49 | | British Bankers' Association (BBA) |
| CL57 | | Canadian Accounting Standards Board |
| CL7 | | China Life Insurance Company (China) |
| CL35 | | China Mobile Communications Corporation |
| CL59 | | China Petroleum & Chemical Corporation |
| CL33 | | China Securities Regulatory Commission |
| CL11 | | China Telecom Corporation Limited |
| CL9 | | CIPFA UK |
| CL24 | | CNOOC Limited |
| CL16 | | Conseil National de la Comptabilité (CNC) |
| CL70 | | Council on Corporate Disclosure and Governance (CCDG) |
| CL10 | | CPA Australia |
| CL47 | | Deloitte Touche Tohmatsu |
| CL15 | | Dutch Accounting Standards Board (DASB) |
| CL2 | | Ernst & Young |
| CL44 | | Ernst & Young |
| CL71 | | European Financial Reporting Advisory Group (EFRAG) |
| CL25 | | F Hoffmann La Roche |
| CL48 | | FAR SRS |
| CL67 | | FEE (Fédération des Experts Comptables Européens, European Federation of Accountants) |
| CL61 | | Financial Reporting Standards Board (FRSB) |
| CL40 | | FirstRand Bank Group |
| CL58 | | Fitch Ratings |
| CL46 | | Foreningen af Statsautoriserede Revisorer (FSR) |
| CL52 | | German Accounting Standards Committee (DRSC) |
| CL27 | | Grant Thornton International |
| CL1 | | Group of 100 |
| CL39 | | Holcim Group Support |
| CL31 | | Industrial and Commercial Bank of China |
| CL3 | | Institut der Wirtschaftsprüfer (IDW) |
| CL66 | | Institute of Chartered Accountants in Australia (ICAA) |
| CL50 | | Institute of Chartered Accountants in England & Wales (ICAEW) |
| CL64 | | Institute of Chartered Accountants in India |
| CL62 | | Institute of Chartered Accountants of Pakistan (ICAP) |
| CL55 | | Institute of Chartered Accountants of Scotland (ICAS) |
| CL65 | | International Federation of Accountants (IFAC) International Public Sector Accounting Standards Board (IPSAB) |
| CL21 | | International Financial Reporting Standards Review Committee (IFRSRC) of the Korea Accounting Standards Board (KASB) |
| CL54 | | International Organization of Securities Commissions (IOSCO) |
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