TY  JOUR
TI  IAS 17 "Insurance Contracts": New Approaches to Auditing Insurance Transactions
KW  insurance contracts
KW  cash flows
KW  present value
KW  derivative financial instrument
KW  investment component
KW  burdensome contracts
JO  Auditor
AU  Glazkova, G.V.
PY  2025
IS  11
PB  INFRA-M Academic Publishing LLC.