%0 Journal Article %T Financial, accounting, and operational impacts of implementing IFRS 17 for insurance companies %A Lazutkina, M.V. %A Yurasova, I.O. %K IFRS 4, IFRS 17, insurance contracts, comparability of reporting, insurance company, accounting %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 3 %I ITBO University