00599naa#a2200193#i#450# EN\\bibl\116658 20260321005034.6 2782-4586 20260204b2026####ek#y0engy0150####ca ENG RU Financial, accounting, and operational impacts of implementing IFRS 17 for insurance companies Journal article Moscow ITBO University 2026 3 с. Journal article local Страхование. 368 ENG Lazutkina Mariya Vladimirovna Yurasova Irina Olegovna jomeam.ru