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The international accounting regulatory bodies were faced with a major challenge: that of ensuring the comparability and transparency of the financial reporting at an international level given that many local standards make financial reporting difficult. The need for financial statements comparable internationally and at the European level attracts interest in terms of developing quality accounting standards. Internationally, the research on the compliance with IFRS, in general, and on financial reporting, in particular, continues to be important. Romania, as an integral part of the European and international economic life, is included in this project of accounting standardization. In this study, we aim to cover a set of research methods and tools in order to facilitate the scientific research. The paper will be based on the principles of quantitative research as well as on those of qualitative research. As part of quantitative research, we will use figures and the statistical analysis method. In terms of qualitative research, we aim at an intelligent description of an event. As qualitative research methods, we will research the practice of the field, using overall analysis, observation, checklist as tools. In this paper, we reviewed the main studies in the previous literature which deal with the disclosure index in the financial reports, according to the IFRS requirements. We calculated and interpreted the disclosure index in the financial statements of Romanian companies in accordance with IFRS in terms of comprehensive income. The main obstacle in making our scientific approach is the relatively small number of subjects (the small number of listed companies).

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