Desde IFAC

	January 3, 2017
	Latest Viewpoint Attracting New Talent to the Accountancy Profession by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO Professional accountants must communicate the excitement, challenges, and rewards of our profession in order to attract new talent, according to Institute of Management Accountants (IMA) Chief Executive, Jeff Thomson. Accountancy is increasingly becoming a cross-disciplinary field and it is broad enough to encompass many other disciplines, including IT, operations, and human resources. These features often can and do make accountancy attractive to those from other professions as well.		WHAT'S IN THIS ISSUE Audit & Assurance Business Reporting Finance Leadership & Development Islamic Finance Performance & Financial Management Practice Management Sustainability
	Audit & Assurance
	1. Discussion | Research Insights—Auditor Professional Skepticism Part III: Competence (Fraud Detection), Traits, and Conclusions & Future Research 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. Discussion | Engagement and Outreach in Support of the New Auditor’s Report  The IAASB’s new auditor reporting standards become effective this week—the IAASB continues to engage its stakeholders to support implementation. 3. Resources | View All The Internal Audit and IT Audit Book Series Book | CRC Press Audit Insights: Data Analytics Report | Institute of Chartered Accountants in England and Wales 4. News | View All International Financial Reporting, Accounting Standards Adopted in Belarus January 3, 2017 | Belarus News Businesses Need to Use Data Analytics to Stay Ahead of the Competition December 20, 2016 | Institute of Chartered Accountants in England and Wales
	Business Reporting
	1. Discussion | Extra-Financial Reporting & Data Analytics Data driven analytics allow organizations to acquire a more accurate, case-driven picture of performance and other factors impacting viability and long-term sustainability. 2. Resources | View All 10 of the Best TED Talks for Accountants Article | ICAS 3. News | View All International Financial Reporting, Accounting Standards Adopted in Belarus January 3, 2017 | Belarus News Blockchain Promises Accountants, Auditors and Their Clients Better Data Sooner And Cheaper  December 28, 2016 | NASDAQ