The purpose of this study is to achieve a suitable model for the implementation of International Financial Reporting Standard 17 in the insurance industry and to provide a reporting framework based on the International Financial Reporting Standard, the content analysis approach was used. The results show that topics such as corporate governance reporting, business environment information reporting, intellectual capital reporting, capital market reporting, accounting principles and procedures, etc. should be considered in developing a financial reporting framework. . The results also show that categories such as general reporting, reporting strategies, reporting key events of the past and future year, reporting information to boards and management committees, reporting shareholder information, operating department, market information and competitive environment, intellectual capital except manpower, human capital of intellectual capital, capital market information, key accounting procedures and standards used, information on assets, information on debts and equity in The financial reporting framework is very important in the insurance industry. Studies show that the issue of financial reporting and providing a framework for it is of great importance in the insurance industry. On the other hand, according to the laws, regulations, instructions and other environmental conditions prevailing in each industry, the financial reporting framework of information in that industry is different. In order to solve the problems of insurance companies in the field of financial reporting at different levels, effective measures can be taken. Emphasis on corporate governance reporting, business environment information reporting, etc., is the structure of the financial reporting framework of the insurance industry based on international financial reporting standards, which shows the double importance of information disclosure in the insurance industry.