The purpose of this paper is to address the essential steps for constructing a compliance index. It answers the research question: ‘What are the guidelines for constructing the compliance index with IFRS 7?’ To conduct this study, an index is constructed based on the disclosure requirements of financial instruments (i.e. IFRS 7). The sample includes listed banks from the Gulf Cooperation Council (GCC) countries that adopted IFRS mandatorily from 2011 to 2017. Further, a descriptive analysis is employed. The findings emphasise the significant role of the steps outlined in constructing the index. Despite the importance of all the steps mentioned (basic source, materiality, reliability, validity, and scoring), there are some forms that can be considered as alternatives for each other. Overall, clarifying these steps for constructing an index will no doubt increase the effectiveness of the tool used for measuring the compliance level. Consequently, future researchers can concentrate more on other types of requirement, such as measurement and presentation. They may also include non-financial sectors and give more attention to the other scoring methods mentioned in the study. The study contributes to the IASB by supporting their efforts towards improving disclosure, especially in mandatory cases. It also supports all initiatives and efforts of policy makers, government institutions, and formal associations. The study presents illustrative steps to establish an index under the basic requirements (narrative study). Moreover, it provides a new index to measure cross-country (GCC countries) compliance with IFRS 7.

本文的目的是解决构建合规性指数的基本步骤。它回答了研究问题：“使用IFRS 7构建合规指数的准则是什么？” 为了进行这项研究，基于金融工具的披露要求（即IFRS 7）构建了一个指数。该样本包括来自海湾合作委员会（GCC）国家的上市银行，这些国家从2011年至2017年强制采用了IFRS。此外，还使用了描述性分析。调查结果强调了在构建索引中概述的步骤的重要作用。尽管提到的所有步骤都很重要（基本来源，重要性，可靠性，有效性和评分），但仍有一些形式可以视为彼此替代。全面的，澄清这些用于构建索引的步骤，无疑将提高用于衡量合规性水平的工具的有效性。因此，未来的研究人员可以将精力更多地集中在其他类型的需求上，例如测量和展示。他们也可能包括非金融部门，并更多地关注研究中提到的其他评分方法。该研究通过支持IASB改进披露（尤其是在强制性案件中）的努力而为IASB做出了贡献。它还支持决策者，政府机构和正式协会的所有举措和努力。该研究提出了一些说明性步骤，以根据基本要求建立索引（叙述性研究）。此外，它为衡量跨国（海湾合作委员会国家）对IFRS 7的遵守情况提供了新的指标。