00621naa#a2200193#i#450# EN\\bibl\118108 20260418173753.6 2782-4586 20260331b2026####ek#y0engy0150####ca ENG RU Analysis of Changes in Insurance Companies' Statement of Profit or Loss due to the Transition from IFRS 4 to IFRS 17 Journal article Moscow ITBO University 2026 3 с. Journal article local Страхование. 368 ENG Lazutkina Mariya Vladimirovna Yurasova Irina Olegovna jomeam.ru