Word Count : 230

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रूढ़िवादिता लेखांकन का एक महत्वपूर्ण सिद्धांत है जिसे *Conservatism Principle* या *Prudence Principle* भी कहा जाता है। यह सिद्धांत इस बात पर बल देता है कि लेखांकन करते समय संभावित हानियों को तुरंत दर्ज किया जाना चाहिए, जबकि _________ _______ ___ _________ ____ ___ ____.
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