[en] The interpretation of spectra, obtained by means of depth selective conversion electron Moessbauer spectroscopy, is discussed. A simplified theory for such spectra is given, with the purpose of making the technique useful for approximative analysis in applied work. Expedient analysis in terms of absorber structure is exemplified, including a practical case. It is shown that analysis is possible in a detail fundamentally unattainable in conventional CEMS. (author)