TY JOUR TI Comparability and measurement issues: transition from IFRS 4 to IFRS 17 "Insurance contracts" KW IFRS 4 KW IFRS 17 KW insurance contracts KW comparability of reporting KW insurance company. JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Lazutkina, M.V. AU Yurasova, I.O. PY 2026 IS 0 PB ITBO University