OBS_VALUE: <ul><li><a href=https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/international-standards-2019-global target=_blank>Table of all the Jurisdictions Using the Clarified ISAs or Committed to Using Them in the Near Future(International Federation of Accountants (IFAC) , last updated on 21.05.2019)</a></li></ul>