00598naa#a2200193#i#4500001001600000005001700016011001400033100004100047101000800088102000700096200011500103210003400218215001000252608002700262675003700289700003500326700002900361856001400390EN\\bibl\11560120260306053706.5##a2782-4586##a20260131b2026####ek#y0engy0150####ca0#aENG##aRU1#aComparability and measurement issues: transition from IFRS 4 to IFRS 17 "Insurance contracts"eJournal article1#aMoscowcITBO Universityd2026##a3 с.##aJournal article2local##aСтрахование. 368zENG#1aLazutkinagMariya Vladimirovna#1aYurasovagIrina Olegovna4#ajomeam.ru