@article{Lazutkina2026analysis,
author={Lazutkina, M.V. and Yurasova, I.O.},
title={Analysis of Changes in Insurance Companies' Statement of Profit or Loss due to the Transition from IFRS 4 to IFRS 17},
journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT},
publisher={ITBO University},
year={2026},
pages={53-56},
volume={0},
issue={3},
}