%0 Journal Article
%T A Comparative Analysis of Balance Sheet Restructuring:  From IFRS 4 to IFRS 17
%A Lazutkina, M.V.
%A Yurasova, I.O.
%K IFRS 4, IFRS 17, insurance contracts, balance sheet, insurance company, accounting
%J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
%D 2026
%N 0
%P 3
%I ITBO University