IMPORTANT NOTE: The ASC has considered the amendments made to IFRS 17 in June 2020, and reviewed ISAP 4 to asses the need for any resulting updates. The review concluded that the changes identified are inconsequential, and does not necessitate a revision to ISAP 4 at this time. The ASC will review ISAP 4 in the light of experience over the next 2-3 years and re-evaluate the need to make any changes to ISAP 4 at that time.
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