XBRL Adoption Survey: If your comany is considering adopting XBRL and you have a role in the decision to adopt, please take a 15 minute survey.

[Brad Trinkle]

Researchers at Virginia Tech and the College of Charleston are conducting a study to determine the significant factors leading to a firm’s decision to adopt XBRL for both internal and external reporting purposes. While XBRL is becoming mandatory in the US for SEC filings, there is not a proposed mandate for the adoption of XBRL for other purposes, such as implementing of IFRS, consolidating financial information across segments or conversion of financial information into XBRL-tagging in-house (as opposed to outsourcing the conversion). The identification of these factors is necessary and will lead to an explanation regarding why adoption of XBRL by firms has been limited and to understanding the benefits and costs of adopting XBRL.

Your input is extremely valuable to our research. Participation in the survey is completely voluntary. The survey requires approximately 15 minutes to complete and will expire at midnight on Friday March 27th. Your responses will be completely anonymous.

The survey can be accessed at: https://sheetz.pamplin.vt.edu/onlinesurvey/xbrl/p/xbrlsurvey.asp?ID...

If you have any questions or concerns about the survey, please contact Steve Sheetz at [e-mail], Dave Henderson at [e-mail] or Brad Trinkle at [e-mail]. Thank you for your assistance!

[Tom Hood]

Brad - I am CEO of Maryland Association of CPAs and we have been doing a lot to communicate about XBRL. In fact, we are exploring the use of XBRL in the non-profit world and have actually converetd our financials to XBRL as a test. We would be glad to send the survey out to our members in public companies and would love to publish the results of the survey when it is done. In fact we are having a major track on XBRL at our upcoming MDBIZEXPO (www.MDBIZEXPO.com) on June 16th in Baltimore - Educators are welcome at a sgnificant discount $50.00 per day (includes 8 hours of CPE).

If you want me to send out a link - should I just re-copy survey link and send?

Will you sned me a copy of the results?

Thanks very much for doing this.

[Brad Trinkle]

Tom,

Thank you so much for your offer to send out the survey link. The link in the above message works from that message, but if you copy and paste the link or message the link doesn't copy correctly. The entire link is: https://sheetz.pamplin.vt.edu/onlinesurvey/xbrl/p/xbrlsurvey.asp?ID...

Attached is a word document of the posted message.

I will gladly send you the results as soon as we have them put together.

Thanks,
Brad

[Brad Trinkle]

Tome,

In my previous reply, the link still didn't send correctly. This must be a function of how this website limits the length of links. It is correct in the letter I attached to that reply.

Brad

[Tom Hood]

Thansk a bunch - we will be sending out to our public companies....