%0 Journal Article %T Comparability and measurement issues: transition from IFRS 4 to IFRS 17 "Insurance contracts" %A Lazutkina, M.V. %A Yurasova, I.O. %K IFRS 4, IFRS 17, insurance contracts, comparability of reporting, insurance company. %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 3 %I ITBO University