- Financial Accounting Standards Board (49)
- 平松, 一夫(1947-) (3)
- 広瀬, 義州(1949-) (3)
- Bloomer, Carrie (2)
- 日本公認会計士協会国際委員会 (2)
- American Institute of Certified Public Accountants (1)
- American Institute of Certified Public Accountants. Accounting Principles Board (1)
- American Institute of Certified Public Accountants. Committee on Accounting Procedure (1)
- Economic Consequences Conference (1)
- Evans, Thomas G. (1)
- Folks, William R. (1)
- Goodman, Hortense (1)
- Jilling, Michael, 1937- (1)
- Johnson, L. Todd, 1942- (1)
- 企業財務制度研究会 (1)
- 佐藤, 信彦(1959-) (1)
- 原, 陽一 (1)
- 古賀, 智敏(1947-) (1)
- 小栗, 崇資(1950-) (1)
- 日本公認会計士協会 (1)
- 森川, 八洲男(1937-) (1)
- 河崎, 照行(1950-) (1)
- 津守, 常弘(1930-) (1)
- 黒川, 保美(1948-) (1)