00599naa#a2200193#i#4500001001600000005001700016011001400033100004100047101000800088102000700096200011600103210003400219215001000253608002700263675003700290700003500327700002900362856001400391EN\\bibl\11665820260321005313.6##a2782-4586##a20260204b2026####ek#y0engy0150####ca0#aENG##aRU1#aFinancial, accounting, and operational impacts of implementing IFRS 17 for insurance companieseJournal article1#aMoscowcITBO Universityd2026##a3 с.##aJournal article2local##aСтрахование. 368zENG#1aLazutkinagMariya Vladimirovna#1aYurasovagIrina Olegovna4#ajomeam.ru