00581naa#a2200193#i#4500001001600000005001700016011001400033100004100047101000800088102000700096200010000103210003400203215001000237608002700247675003700274700003500311700002900346856001200375EN\\bibl\12169720260508181337.5##a2782-4586##a20260308b2026####ek#y0engy0150####ca0#aENG##aRU1#aA Comparative Analysis of Balance Sheet Restructuring:  From IFRS 4 to IFRS 17eJournal article1#aMoscowcITBO Universityd2026##a3 с.##aJournal article2local##aСтрахование. 368zENG#1aLazutkinagMariya Vladimirovna#1aYurasovagIrina Olegovna4#azhpi.ru