(3)The adoption of IFRS 17 implies by way of consequence, amendments to the following standards or interpretations of standards: IFRS 1 First-time Adoption of International Financial Reporting Standards , IFRS 3 Business Combinations , IFRS 5 Non-current Assets Held for Sale and Discontinued Operations , IFRS 7 Financial Instruments: Disclosures , IFRS 9 Financial Instruments , IFRS 15 Revenue from Contracts with Customer , International Accounting Standard (IAS) 1 Presentation of Financial Statements , IAS 7 Statement of Cash Flows , IAS 16 Property, Plant and Equipment , IAS 19 Employee Benefits , IAS 28 Investments in Associates and Joint Ventures , IAS 32 Financial Instruments: Presentation , IAS 36 Impairment of Assets , IAS 37 Provisions, Contingent Liabilities and Contingent Assets , IAS 38 Intangible Assets , IAS 40 Investment Property , and Interpretation of the Standard Interpretations Committee SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.