مدى تطبيق المعيار الدولي لإعداد التقارير المالية السابع: الأدوات المالية: الإفصاحات دراسة ميدانية على البنوك الأردنية

This study aims at evaluating the compliance of financial reports issued by Jordanian banks with the requirements of the international financial reporting standard No 7: Financial instruments: Disclosures. The standard has been presented in a form of items that should be disclosed. Then, a survey of published financial reports of (14) Jordanian banks has been undertaken to measure the level of disclosure as compared with the items that should be disclosed according to the standard.The survey revealed that there is a high level of compliance with the standard. Scores concerning the level of disclosure ranged from 14% (i.e, items of No 12 in table 5) to 100% (items of No 1 in table 5). Moreover, this level has varied from one bank to another. Based on the results, the following recommendations have been suggested to rectify the disclosure of low level items such as: the development of controlling policies to achieve effective and efficient supervision on banks, the importance of the training process in the form of continuous professional training to accountants and auditors and to encourage research and studies relating to applying international financial reporting standards. KEYWORDS: International Standard, Financial Instrument, Disclosers.