Dear Sir/Madam,

As part of my PhD in Applied Economic Sciences at the Vrije Universiteit Brussel (Free University of Brussels, Belgium), I examine the comparability of the consolidated financial statements of European listed companies. After the introduction of the International Financial Reporting Standards (IFRS) as from 2005, users of the consolidated financial statements of European listed companies might get the perception that these financial statements are comparable. My research wants to examine whether this perception is correct.

If you use IFRS financial statements for professional and/or private reasons. I would appreciate it if you would take the time to fill in a survey on . You can fill in the survey as an auditor, an analyst, or as a user/reader of IFRS financial statements (investor, shareholder, supplier, consultant, …). Completing this survey will only take 10 minutes and is anonymous. Your responses will not be linked to you or to the companies you are involved with. You can also help by forwarding the survey to other professionals you know who use/read IFRS financial statements. In doing so, you make an important contribution to my research.

Yours sincerely,

Vicky Cole

Vrije Universiteit Brussel
Vakgroep Accountancy, Auditing en Bedrijfsfinanciering (ACCO) – bureau 2C153A
Pleinlaan 2
B – 1050 Brussel

t. +32 2 629.14.32