HARMONIZATION OF ACCOUNTING AND TAX ACCOUNTING OF INSURANCE COMPANIES UNDER THE IMPLEMENTATION OF IFRS 17 "INSURANCE CONTRACTS" Authors A. Yefremenkо https://orcid.org/0000-0002-6212-0660 Yu. Malashenko https://orcid.org/0000-0001-5748-8906 V. Tatarinov https://orcid.org/0000-0001-7373-1267 V. Hnoievyi https://orcid.org/0000-0003-1669-9680 A. Ivko https://orcid.org/0000-0002-4083-3678 DOI: https://doi.org/10.32702/2306-6792.2026.2.174 Downloads pdf (Українська) Published 2026-01-15 Issue No. 2 (2026): AGROSVIT Section Статті