To summarize the arguments:
✅ pro diacritics - creates an unique language specificity and characteristics
✅ against diacritics - special letters are cumbersome and hard to enter for beginners
It seems that the best strategy is to leave diacritics as they are. This is because people remember words as they see them, as an "image of letters' spatial configuration" so they can read texts faster. Also no country will give up their letters as they constitute their "national identity" and "tradition".
The following letters are used either in national alphabets or in ISO 9 transliteration standard. This allows 1:1 transliteration from Latin to Cyrillic and from Cyrillic to Latin, where every single latin letter maps to a single cyrillic letter, and the conversion is reversible without loosing orginal information.
| Latin | Cyrillic | IPA | Comment |
| A a | A a | /a/ | |
| Ą ą | Ą ą | /õ/ | nasal o (ou) |
| Á á | Á á | /a:/ | aa (long a) |
| Ä ä | Ä ä | /ea/ | |
| Â â | Я я | /ja/ | iotated a |
| B b | Б б | /b/ | |
| C c | Ц ц | /ts/ | |
| Ć ć | Ћ ћ | /tɕ/ | soft ts |
| Č č | Ч ч | /tʃ/ | tsh |
| D d | Д д | /d/ | |
| Ď ď | Ď ď | /ɟ/ | soft d in dew |
| Đ đ | Ђ ђ | /dʑ/ | dź/дзь (dzj/дзи) |
| D̂ d̂ | Џ џ | /ʤ/ | dž/dż/дж |
| E e | E e | /ɛ/ | short e |
| É é | É é | /e:/ | ee (long e) |
| Ę ę | Ę ę | /ẽ/ | nasal e (eu) |
| È è | Э э | /e/ | uniotated e |
| Ě ě | Є є | /jɛ/ | mandatory iotated e |
| Ё ё | Ё ё | /jo/ | iotated o |
| F f | Ф ф | /f/ | |
| Ĝ ĝ | Ґ ґ | /g/ | mandatory g |
| G g | Г г | /g/ or /ɦ/ | g/h depends on region |
| Ğ ğ | Ѓ ѓ | /ɡʲ/ | soft g (gj) |
| H h | Ҕ ҕ | /ɣ/ or /x/ | depends on letter position |
| Ĥ ĥ | Х х | /x/ | voiceless h (ch) |
| I i | И и | /i/ | |
| Ї ї | Ї ї | /ji/ | |
| Í í | Í í | /i:/ | ii (long i) |
| J j | Й й | /j/ | y in yesterday |
| K k | К к | /k/ | |
| Ќ ќ | Ќ ќ | /c/ | soft k (kj/кь) |
| L l | Л л | /l/ | |
| Ľ ľ | Љ љ | /ʎ/ | lj (soft l in failure) |
| Ł ł | Ł ł | /w/ | w in wow |
| M m | М м | /m/ | |
| N n | Н н | /n/ | |
| Ń ń | Њ њ | /ɲ/ | soft n in canyon (= Ň ň) |
| O o | O o | /o/ | |
| Ô ô | Ô ô | /uo/ | uo (see also ů, ó) |
| Ó ó | Ó ó | /o:/ or /u/ | long o or uo reduced to u |
| P p | П п | /p/ | |
| R r | Р р | /r/ | |
| Ř ř | Ҏ ҏ | /rʒ/ | fricative rz |
| S s | С с | /s/ | |
| Ś ś | С́ с́ | /ɕ/ | si (soft s) |
| Š š | Ш ш | /ʃ/ or /ʂ/ | sh, sz |
| Ŝ ŝ | Щ щ | /ʃtʃ/ | shtsh, szcz |
| T t | Т т | /t/ | |
| Ť ť | Ť ť | /c/ | soft t (tje) |
| U u | У у | /u/ | |
| Ú ú | У́ у́ | /u:/ | uu (long u in food) |
| Û û | Ю ю | /ju/ | iotated u |
| Ů ů | Ů ů | /u/ | uo reduced to u |
| Ŭ ŭ | Ў ў | /wu/ | woo in woodstock |
| V v | В в | /v/ | |
| Y y | Ы ы | /ɪ/ | |
| Ý ý | Ý ý | /ɪ:/ | long y |
| Z z | З з | /z/ | |
| Ź ź | З́ з́ | /ʑ/ | zi (soft z) |
| Ž ž | Ж ж | /ʒ/ or /ʐ/ | fricative z (= Ż ż) |
| ˊ | Ь ь | softening (front yer) | |
| ˝ | Ъ ъ | hardening (back yer) |
| Latin | Cyrillic | IPA | Comment |
| X x | Ѯ ѯ | /ks/ | to avoid x confusion |
| IÆ iæ | Ѣ ѣ | /jæ:/ | long softening (yat/jać)* |
| Ã ã | Ѧ ѧ | /aʊ/ | nasal a/am/an (little yus) |
| Õ õ | Ѫ ѫ | /oʊ/ | nasal o/om/on (big yus) |