how much time do you think it will take to implement each of the following proposed IFRS changes, Do you believe you will need additional resources to manage the change associated with the proposed IFRS change? Where is your organizations in the process of analyzing the implications? DO you agree with the extension of the timetable?

What is the predominant system your organization currently uses to account for leases? Concerns over implementation, Impact on business

Have you currently undergone a system upgrade or implementation due to IFRS conversion, Will systems need further upgrading?

What areas of your organization are represented on your IFRS conversion team, When do you expect your IFRS opening balance sheet to be completed

Has the IFRS conversion required the increased use of end user computing (EUC) solutions, Impact of IFRS on reported values, Management team awareness of IFRS impact, Has your tax department begun to consider potential impacts of IFRS conversion, Have you disclosed the impacts of your IFRS conversion in your 2009 financial statements

% of executives responding from public companies said their status of completion was 60% or higher, % with annual revenues of more than $20 billion were more than 60% complete vs. those in the $50-$249 million range

When asked what external stakeholders had been contacted to discuss the potential impacts of the IFRS conversion, % said they had spoken to analysts

% have considered the implications of IFRS on Canadian income tax compliance, % have looked at foreign income tax compliance, % have discussed tax planning , % have considered transfer pricing.

% expect their preliminary IFRS opening balance sheet to be complete by the end of the second quarter of their 2010 fiscal year.

% of the respondents whose companies will need to adhere to IFRS indicated that it is very likely their operation will be ready for the changeover, % stated it is somewhat likely they will be ready.