LDR 00581naa#a2200193#i#450# 001 EN\\bibl\121697 005 20260508190129.5 011 ## _a2782-4586 100 ## _a20260308b2026####ek#y0engy0150####ca 101 0# _aENG 102 ## _aRU 200 1# _aA Comparative Analysis of Balance Sheet Restructuring: From IFRS 4 to IFRS 17 _eJournal article 210 1# _aMoscow _cITBO University _d2026 215 ## _a3 с. 608 ## _aJournal article _2local 675 ## _aСтрахование. 368 _zENG 700 #1 _aLazutkina _gMariya Vladimirovna 700 #1 _aYurasova _gIrina Olegovna 856 4# _azhpi.ru _u