- Financial Accounting Standards Board (91)
- International Accounting Standards Committee (63)
- Stone, Williard E. (58)
- International Accounting Standards Board (11)
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- Alexander, David, 1941- (4)
- Edwards, J. R. (John Richard), 1946- (4)
- Finney, H. A. (Harry Anson), 1886- (4)
- Institute of Chartered Accountants in England and Wales (4)
- Paton, W. A., 1889- (4)
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- Accounting Standards Board (3)
- Chambers, R. J. (Raymond J.), 1917- (3)
- Charles, Ian (3)
- Miller, Herbert E., 1914- (3)
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- Smith, Kim E. (3)
- Storey, Reed K. (3)
- 井尻, 雄士(1935-) (3)
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- Carmichael, D. R. (Douglas R.), 1941- (2)
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- Adam S Maiga (1)
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- Adams, Jane B. (1)
- Agami, Abdel M., 1940- (1)
- Ahmed Riahi Belkaoui (1)
- no value (181)
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