Thank you for participating in this survey. The purpose is to gather insight on the types of changes companies are considering - or have made - to their financial statements with regard to improving financial communication and disclosure effectiveness. The survey results will be compiled for a FERF and EY research report which will allow senior level financial executives and other interested parties to better understand current practices, trends, the challenges and benefits with undertaking this important initiative. This survey is particularly timely considering the various SEC and FASB/IASB initiatives underway. Responses are confidential, however, if you would like to be interviewed to provide additional commentary please indicate your desire in question #2 below.