@article{Lazutkina2026comparability,
author={Lazutkina, M.V. and Yurasova, I.O.},
title={Comparability and measurement issues: transition from IFRS 4 to IFRS 17 "Insurance contracts"},
journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT},
publisher={ITBO University},
year={2026},
pages={233-236},
volume={0},
issue={1, 2026},
}