TY JOUR TI Financial, accounting, and operational impacts of implementing IFRS 17 for insurance companies KW IFRS 4 KW IFRS 17 KW insurance contracts KW comparability of reporting KW insurance company KW accounting JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Lazutkina, M.V. AU Yurasova, I.O. PY 2026 IS 0 PB ITBO University