Desde IFAC

	December 13, 2016
	Latest Viewpoint The IASB's Priorities to 2021: An Interview with Hans Hoogervorst, Chairman by Hans Hoogervorst, Chairman, International Accounting Standards Board Hans Hoogervorst, Chairman of the International Accounting Standards Board (IASB), explains why the board does an agenda consultation every five years.  While the IASB is currently focused on completing its work on insurance and its Conceptual Framework, Mr. Hoogervorst notes that the board’s theme moving forward is “Better Communication.” The IASB also plans to employ a rigorous research program to direct its standard-setting process to become more efficient.		WHAT'S IN THIS ISSUE Audit & Assurance Business Reporting Finance Leadership & Development Governance Practice Management Risk Management & Internal Control Sustainability
	Audit & Assurance
	1. Discussion | Research Insights—Auditor Professional Skepticism Part II: Mindset, Prompts, and Environmental and Contextual Factors This three-part series summarizes academic research in the area of auditor professional skepticism and identifies key observations in the areas of incentives, time, mindset, environmental and contextual factors, and personality traits.  2. Resources | View All The New Auditor’s Report: Questions and Answers Report | International Auditing and Assurance Standards Board 3. News | View All The Globalization of Accounting and Auditing Standards December 12, 2016 | Accounting Today
	Business Reporting
	1. Resources | View All Business Model Reporting Report | Financial Reporting Council 2. News | View All IFRS Foundation Reduces Size of IASB December 1, 2016 | Accounting Today
	Finance Leadership & Development
	1. Discussion | Accountants and the Language of Innovation The accounting profession must re-awaken its ability to innovate with new industries.  2. Discussion | Leadership Is an Inside-Out Job As the accountancy profession changes, so too does our idea of leadership development.  3. Resources | View All ACCA Non-Executive Director and Trustee Resource Center Website/Resource Center | Association of Chartered Certified Accountants 4. News | View All Michael Izza: My Ten Years December 12, 2016 | Economia
	Governance
	1. News | View All Corruption Culture and Corporate Misconduct November 29, 2016 | Harvard Law School Forum on Corporate Governance and Financial Regulation
	Practice Management
	1. Discussion | Mastering “Upstream Communication” Mastering the art of "upstream communication" helps both managers and other employees improve the workplace. 2. Discussion | Insolvency and Restructuring: Necessary for Economies Insolvency services, frequently provided by accountants, are in demand during both good and bad economic times. 3. Resources | View All How to Move Past Technology Roadblocks Guidance | Journal of Accountancy Four Strategies to Recruit and Retain Young Professionals Worldwide Article | CGMA Magazine 4. News | View All Accountants Are Gatekeepers to Economy December 12, 2016 | Economia FEE Rebrands as Accountancy Europe December 12, 2016 | Public Finance International This Is the Difference between Business Success and Failure December 1, 2016 | In the Black Why Build a Tech-Enabled Practice? December 1, 2016 | Accounting Web
	Risk Management & Internal Control
	1. Discussion | Common Risks that Businesses Face Today Businesses face regulatory, reputational, and competitive risks in the changing landscape of the marketplace—and might not be monitoring and evaluating all of them.
	Sustainability
	1. News | View All The Reporting Exchange Is Live: Helping You Make Sense of the Sustainability Reporting Landscape December 6, 2016 | Climate Disclosure Standards Board What Happened at COP22 in Marrakech? Four Key Themes December 6, 2016 | Carbon Trust
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