00604naa#a2200169#i#450# EN\\bibl\121681 20260508023626.5 2782-4586 20260308b2026####ek#y0engy0150####ca RU Limited use of IFRS by Russian insurance companies as an obstacle to ensuring their information transparency Journal article Moscow ITBO University 2026 2 с. Journal article local Регулирование отдельных отраслей экономики. 346.7 Merlinkin Dmitriy Yurievich zhpi.ru