00583naa#a2200193#i#450# EN\\bibl\121697 20260512214803.2 2782-4586 20260308b2026####ek#y0engy0150####ca ENG RU A Comparative Analysis of Balance Sheet Restructuring: 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