TY  JOUR
TI  A Comparative Analysis of Balance Sheet Restructuring:  From IFRS 4 to IFRS 17
KW  IFRS 4
KW  IFRS 17
KW  insurance contracts
KW  balance sheet
KW  insurance company
KW  accounting
JO  JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
AU  Lazutkina, M.V.
AU  Yurasova, I.O.
PY  2026
IS  0
PB  ITBO University