| CL107 | Tim Matthews | |
| CL2 | Doug Hester | |
| CL4 | Chris Russell-Rockliff | |
| CL155 | Paul H Nettleship | |
| CL106 | WaiChan Chan | |
| CL108 | Yoyo Mui | |
| CL119 | P.A. Pieterse van Wijck | |
| Comment Letters | | |
| CL38 | | [Joint] Fabrizio Cerbioni, Marco Ciabattoni, Armando Grigolon, Alessandra Mingozzi, Antonio Parbonetti, Nicola Piovan |
| CL22 | | Accounting Standards Board |
| CL60 | | Accounting Standards Board |
| CL77 | | African Consulting Entreprise |
| CL42 | | AIA |
| CL98 | | Altaf Noor Ali Chartered Accountant |
| CL85 | | American Institute of Certified Public Accountants |
| CL10 | | Anangu Accounting Agency |
| CL141 | | ASEAN Federation of Accountants (AFA) |
| CL113 | | Association Francaise des Investisseurs en Capital (AFIC) |
| CL100 | | Association of Accounting Technicians |
| CL118 | | Association of Chartered Certified Accountants (ACCA) (UK) |
| CL57 | | Association of Consulting Actuaries |
| CL151 | | Association of Finnish Accounting Firms |
| CL53 | | Association of German Chambers of Industry and Commerce |
| CL3 | | Association of the Bavarian Chambers of Business, Bavarian Chamber of Industry and Commerce, Bavarian Association of Cooperatives, Association of Bavarian Savings Banks |
| CL115 | | Australian Accounting Standards Board |
| CL56 | | Austrian Federal Economic Chamber |
| CL153 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL135 | | BDO International |
| CL148 | | BHP Billiton |
| CL110 | | British Accounting Association's Financial Accounting and Reporting Special Interest Group |
| CL120 | | BSDG and CMFB |
| CL52 | | BT Group PLC |
| CL66 | | Bundessteuerberaterkammer |
| CL32 | | Bundesverband der Deutschen Industrie e.V. Germany |
| CL129 | | C. Hecht, D&L GmbH, BPG GmbH, Treuh.-ges. Herrmann GmbH |
| CL144 | | Canadian Accounting Standards Board |
| CL134 | | CAPA |
| CL46 | | Certified General Accoutants Association of Canada |
| CL87 | | CFA Institute |
| CL14 | | Charity Commission |
| CL101 | | CILEA |
| CL130 | | CINIF |
| CL71 | | City Group P.L.C |
| CL158 | | Collegio de Contadores Publicos de Costa Rica (Institute of Public Accountants of Costa Rica) |
| CL79 | | Comentarios del Colegio de Contadores P�blicos de Colombia al proyecto de norma, Norma Internacional de Informaci�n Financiera para Peque�as y Medianas Entidades Colombia |
| CL133 | | Confederation of British Industry (CBI) |
| CL63 | | Conseil National de la Comptabilit� (CNC) |
| CL80 | | Consejo De Vigilancia De La Profesion De Contaduria |
| CL83 | | Conselho Federal de Contabilidade (CFC) |
| CL93 | | Consiglio Nazionale dei Dottori Commercialisti and the Consiglio Nazionale dei Ragionieri |
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