| CL25 | | [Joint] Heijmans, Royal BAM Group, Ballast Nedam Netherlands |
| CL33 | | Accounting Standards Board (ASB) |
| CL44 | | AFEP, ACTEO & MEDEF |
| CL37 | | Association of Chartered Certified Accountants (ACCA) |
| CL35 | | Australian Accounting Standards Board |
| CL45 | | BDO International |
| CL47 | | Belgian Accounting Standards Board |
| CL31 | | Bernard Jaudeau |
| CL46 | | BUSINESSEUROPE (The Confederation of European Business) |
| CL18 | | Canadian Accounting Standards Board |
| CL13 | | Confederation of Swedish Enterprise |
| CL6 | | Conseil National de la Comptabilité (CNC) |
| CL26 | | CPA Australia |
| CL42 | | Deloitte Touche Tohmatsu |
| CL12 | | Dutch Accounting Standards Board (DASB) |
| CL9 | | Ernst &Young |
| CL50 | | European Financial Reporting Advisory Group (EFRAG) |
| CL19 | | FirstRand |
| CL14 | | Florida Institute of CPAs |
| CL34 | | Foreningen af Statsautoriserede Revisorer (FSR) |
| CL36 | | Föreningen Auktoriserade Revisorer FAR |
| CL17 | | French Real Estate representatives |
| CL28 | | German Accounting Standards Committee (DRSC) |
| CL49 | | Hong Kong Institute of Certified Public Accountants |
| CL22 | | Institute of Chartered Accountants in England & Wales (ICAEW) |
| CL30 | | K H GOH & CO |
| CL27 | | Keppel Corporation Limited |
| CL38 | | Korea Accounting Standards Board (KASB |
| CL24 | | KPMG |
| CL21 | | Malaysian Accounting Standards Board (MASB) |
| CL16 | | Mazars |
| CL8 | | NASB (Russia) |
| CL41 | | National Institute of Accountants |
| CL43 | | OIC |
| CL15 | | Philippine Financial Reporting Standards Council |
| CL32 | | PricewaterhouseCoopers |
| CL20 | | Property Council of Australia |
| CL2 | | Real Estate Developers’ Association of Singapore (REDAS) |
| CL29 | | South African Institute of Chartered Accountants (SAICA) Accounting Practice Board (APB) of South Africa and the Accounting Practices Committee (APC) of SAICA |
| CL51 | | Subdivision and Housing Developers Association Inc |
| CL40 | | Swedish Financial Reporting Board |
| CL23 | | Swiss Holdings |
| CL39 | | Telford Homes PLC |
| CL48 | | The FEE (Fédération des Experts Comptables Européens, European Federation of Accountants) |