The project team, which is led by David Cairns, is reviewing the IFRS consolidated financial statements of 200 stock exchange listed companies. The project team would like help in identifying non-listed companies that have published IFRS consolidated financial statements or IFRS legal entity financial statements. It also is keen to hear from EU companies (or their auditors) that have used fair value accounting for financial instruments in national GAAP financial statements (as permitted by the Fair Value Directive). The ICAEW study will also incorporate the views of preparers, users, and auditors of IFRS financial statements as well as the experiences of securities and other regulators. David Cairns is keen to hear from EU companies that have implemented IFRSs, auditors who have audited IFRS financial statements, and investors, lenders and analysts who have had to use IFRS information.