We investigate the effects of accounting conservatism on the persistence of accrual components associated with different degrees of reliability. We find that conservatism reduces the persistence of less reliable accruals more. We also examine the effect of conditional conservatism versus unconditional conservatism upon the persistence of accrual components. The result of un-conditional conservatism is similar with conservatism, but conditional conservatism is different. Our results can support IASB opinion and decision.