00504naa#a2200169#i#450# EN\INFRA-M\bibl\10768 20241125145640.1 1998-0701 20160211b2016####ek#y0engy0150####ca RUS RU Formation Process Model of Consolidated Financial Statements in Insurance Companies Journal article Moscow INFRA-M Academic Publishing LLC. 2016 7 с. Journal article local Palgueva T. zh-szf.ru