The extent of the commitment of financial companies listed on the Amman Stock Exchange disclosure requirements for financial instruments contained in the International Financial Reporting Standard No. (7): Disclosures

Abstract

This study aimed to identify the extent of the commitment of the Jordanian financial companies to disclose according to standard financial reporting number (7), was a community study is the financial Jordanian companies listed on the Amman Stock Exchange of (36) company, has been designing and developing a questionnaire distributed to CFOs where the rate of (36) questionnaire, has been using many of the statistical methods such as averages and test t-test to test hypotheses and extract the results, was the most important findings of the study that there is a very large commitment to the requirements of disclosure in the Jordanian financial companies, especially with respect to the income statement, and that the most important the study's recommendations that the financial companies to disclose larger profits or losses of receivables.