Disclosure on the risks arising from insurance contracts under IFRS 17, "Insurance Contracts." To answer this question and test hypotheses, the researchers have used the analytical-descriptive method to illustrate and clarify the theoretical aspect, utilizing previous studies, scientific analysis of their results, and testing of their hypotheses using the statistical programs (SPSS) and arbitrated by several specialists and then distributed to a research sample consisted of financial managers, heads of departments, accountants, working insurance companies listed on the Palestine Stock Exchange, and other 136 employees.
The results of the study showed that the application of International Financial Reporting Standard No. 17 among the insurance companies listed on the Palestine Exchange leads to a higher level of disclosure, transparency, with a huge comparison, to investors, analysts and companies alike.The study also recommended that insurance companies listed on the Palestine Stock Exchange should apply IFRS 17 "Insurance Contracts" early because it will lead to greater transparency and disclosure of
risks arising from insurance contracts, benefiting both investors and companies.
Disclosure, Emerging Risks, Insurance Contracts, IFRS 17, Palestine Stock Exchange