00598naa#a2200193#i#450# EN\\bibl\115601 20260306053730.5 2782-4586 20260131b2026####ek#y0engy0150####ca ENG RU Comparability and measurement issues: transition from IFRS 4 to IFRS 17 "Insurance contracts" Journal article Moscow ITBO University 2026 3 с. Journal article local Страхование. 368 ENG Lazutkina Mariya Vladimirovna Yurasova Irina Olegovna jomeam.ru