3-1-1 Accounting policies conservatism :
The policy underlying the conservatism in the accounting approach reflects the general attitude of the
accountant, including for cases of uncertainty in a practical manner, preferably processors to the problems of
accounting as follows :
First: the measurement on the income statement :
1- Measure of income, and gains at least values ,and prefer to postpone recognized early .
2- Measuring expenses, and losses at their highest .
3- Measuring net income between the value of the minimum possible values (Hanan 0.2013, p237 ) .
Second: the measurement on the balance sheet :
1- Measuring net asset value of at least between the possible values .
2- Measurement of liabilities carried at the top of the between the possible values .
3- To measure the equity values of the least among the possible values (Obaidat .2004, p88).