| CL45 | | ABI (Association of British Insurers) |
| CL39 | | ACCA (the Association of Chartered Certified Accountants) |
| CL29 | | Accounting Standards Review Board (ASRB) |
| CL | Mrs Chantal Fouquart | ACTEO |
| CL9 | | ACTEO, AFEP & MEDEF |
| CL40 | | American Council of Life Insurers, American Insurance Association, Group of North American Insurance Enterprises, The Life Insurance Association of Japan, Property Casualty Insurers Association of America, National Association of Mutual Insurance Companie |
| CL4 | | American Institute of Certified Public Accountants (AICPA) |
| CL31 | | Association for the Participation in the Development of Accounting Regulations for Family-owned Entities (VMEBF) |
| CL11 | | Association of Investment Companies (AIC) |
| CL2 | | Australian Accounting Standards Board (AASB) |
| CL26 | | Australian Government |
| CL5 | | Australian Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) |
| CL21 | | Bankenverband |
| CL44 | | Basel Committee on Banking Supervision |
| CL65 | | BDI |
| CL23 | | British Bankers’ Association (BBA) |
| CL55 | | British Columbia |
| CL41 | | BUSINESSEUROPE |
| CL6 | | Canadian Accounting Standards Oversight Council and the Accounting Standards Board |
| CL56 | | China Accounting Standards Committee (CASC) |
| CL58 | | Confederation of British Industry (CBI) |
| CL15 | | Conseil National de la Comptabilité (CNC) |
| CL59 | | Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera (CINIF) |
| CL18 | | Council of Institutional Investors |
| CL51 | | Deloitte Touche Tohmatsu |
| CL62 | | Dr Joanne Locke, Dr Nicholas Rowbottom, Mrs Anne Ullathorne |
| CL14 | | Dutch Accounting Standards Board (DASB) |
| CL42 | | Ernst & Young |
| CL68 | | European Commission |
| CL63 | | European Financial Reporting Advisory Group (EFRAG) |
| CL66 | | EuropeanIssuers |
| CL19 | | FEE (the Federation of European Accountants) |
| CL3 | | Financial Reporting Council (FRC) |
| CL27 | | Financial Reporting Council (FRC) of Australia |
| CL22 | | French Banking Federation (FBF) |
| CL16 | | Grant Thornton International |
| CL10 | | Group of 100 (G100) |
| CL12 | | Hong Kong Institute of Certified Public Accountants (HKICPA) |
| CL7 | | Institut Der Wirtschaftsprüfer (IDW) |
| CL38 | | Institute of Certified Public Accountants in Ireland |
| CL46 | | International Actuarial Association / Association Actuarielle Internationale |
| CL53 | | International Banking Federation (IBFed) |
| CL28 | | International Corporate Governance Network (ICGN) |
| CL17 | | International Federation of Accountants (IFAC) |
| CL64 | | International Organisation of Securities Commissions (IOSCO) |
| CL57 | | International Swaps and Derivatives Association (ISDA) |
| CL60 | | Investment Management Association (IMA) |
| CL49 | | Investors Technical Advisory Committee (ITAC) |
| CL13 | | Japanese Institute of Certified Public Accountants (JICPA) |
| CL50 | | Joint Accounting Bodies (CPA Australia, The Institute of Chartered Accountants and the National Institute of Accountants) |
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