Abstract
This study aims at recognizing the effect of the accounting reservation in the fairness of the financial statements in the Private Hospitals in Jordan through determining the effect of the reservation in the accuracy of the financial statements in the private hospitals in Jordan.For achieving these aims, the researcher designed a survey consisting of (24) paragraphs that were distributed upon the society of the study consisting of the private hospitals in Jordan and the number of these private hospitals is (24) in Amman, Zarqa and Irbid in the end of 2015.This result indicates to the effect of the accounting reservation in the reliability of the financial statements in the private hospitals in Jordan.
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