@article{Lazutkina2026a,
author={Lazutkina, M.V. and Yurasova, I.O.},
title={A Comparative Analysis of Balance Sheet Restructuring:  From IFRS 4 to IFRS 17},
journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT},
publisher={ITBO University},
year={2026},
pages={306-309},
volume={0},
issue={4},
}