The present study discusses the disclosure results of life insurance companies including one public sector company (LIC) and nine private sector companies operating in India. In the process to analyze the financial reporting practices, 24 mandatory and statutory items as per Insurance Regulatory and Development Authority (IRDA) have been selected from the annual reports of 6 years from 2014-15 to 2019-20.

KEYWORDS: Disclosure Practices, Public Sector Company, Financial Reporting Practices, IRDA.