1. How likely do you believe mandatory U.S. adoption of IFRS will be in 2015?
	Very unlikely Possible Very likely More likely later than 2015

	2. As the IASB/FASB are working together as part of their commitment under the Memorandum of Understanding on various projects that are slated to be completed in 2011, they have invited additional comments through a separate consultation on how best to introduce these new standards. What is your own view on how these new standards should be introduced?
	As soon as possible, with voluntary early adoption allowed A date certain for all standards to become effective, but not before 2013 Phased- in implementation with more time to be given for the complex standards Still unsure as to the best scenario

	3. In general, how do you feel about your knowledge of the requirements of IFRS?
	Extremely confident Somewhat confident I understand the basics I'm still unsure as to what IFRS is

	4. Which broad topics would you like to see additional training on?  (Note: see BDO's extensive list of archived programs on some of these topics at BDO's Ac'sense Archive)
	U.S. GAAP versus IFRS – major similarities and differences First time adoption of IFRS IFRS for SMEs IFRS practical implications for management and audit committees Other, please specify

	5. Which specific accounting areas do you think pose the most significant challenges for your company and where you would like to attend additional training?
	Revenue recognition Lease accounting Financial instruments Derivatives and hedging Other, please specify

	6. What areas do you expect to pose the most significant challenges in transitioning to IFRS?
	Technical accounting requirements Investor understanding and relations Financing requirements Transaction structures Information technology requirements

	7. What is your impression of the current SEC Work Plan for Global Accounting Systems?
	It is an effective plan to determine the best course of action regarding U.S. adoption of IFRS It seems like a good plan in theory, but no real progress has been made I am not familiar with the SEC Work Plan

	8. In May 2011, the SEC released a staff paper, "Exploring a Possible Method of Incorporation," as a potential framework for incorporating IFRS into the U.S. financial reporting system.  What is your impression of this potential incorporation framework?
	It is an effective approach to incorporating IFRS into the U.S. financial reporting system It is not an effective approach to incorporating IFRS into the U.S. financial reporting system I am unsure or not familiar with the staff paper