Spigarska, Ewa. “Recognition and Valuation of an Insurance Contract in the Perspective of IFRS 17”. Krakow Review of Economics and Management Zeszyty Naukowe Uniwersytetu Ekonomicznego W Krakowie, no. 5(989), June 2021, pp. 69-81, https://doi.org/10.15678/ZNUEK.2020.0989.0504.