1.
Dianatpey H, Nikbakht MR, Abbasian E. Investigating the Challenges of Implementing International Financial Reporting Standard 17 in Life Insurance and Proposing Solutions to Overcome Them. BMF OPEN. Published online July 1, 2027:1-25. Accessed October 9, 2026. https://bmfopen.com/index.php/bmfopen/article/view/530