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We're rolling out a new issue view, with a consistent appearance across Jira and one screen to view and edit. In the new issue view, each user can sort their comments by newest or oldest first from the issue itself.
By default, issue comments appear in order of first dated (at the top of the issue's comment stream) to most recent (at the bottom of the issue's comment stream).
Jira admins can change the order Jira displays comments in their system settings:
Choose > System
Click General configuration from the sidebar.
Click the Advanced Settings button.
Edit the value of the jira.issue.actions.order property by clicking the existing value and changing it from asc to desc.