00621naa#a2200193#i#4500001001600000005001700016011001400033100004100047101000800088102000700096200013800103210003400241215001000275608002700285675003700312700003500349700002900384856001400413EN\\bibl\11810820260418173834.6##a2782-4586##a20260331b2026####ek#y0engy0150####ca0#aENG##aRU1#aAnalysis of Changes in Insurance Companies' Statement of Profit or Loss due to the Transition from IFRS 4 to IFRS 17eJournal article1#aMoscowcITBO Universityd2026##a3 с.##aJournal article2local##aСтрахование. 368zENG#1aLazutkinagMariya Vladimirovna#1aYurasovagIrina Olegovna4#ajomeam.ru