Relationship to IFRSs. This ISAP relates to the content of IFRS 17 and other relevant IFRSs, including any interpretations from the International Financial Reporting Interpretations Committee (IFRIC) or its predecessor, the Standing Interpretations Committee,as issued through 16 August 2019. The guidance in this ISAP complements the guidance in IFRS 17, which is not repeated in this ISAP.