This study aimed to measure the degree of Jordanian Public Contribute Industrial Companies Commitment to Apply Special Sixth Thirty International Accounting Standard (IAS) with Assets Value Down, And to identify the companies adhere to the disclosure requirements according to the rules of sex thirty (IAS), also aimed to recognize the difficulties that limit the companies application to the standard rules. To achieve the study objectives, the researchers designed a questionnaire, distributed to financial managers and their deputies, to heads of accounting departments in stratified random sample of industrial companies accounted for (55) firm and up (71%), by three questionnaires for each company, recovered them (144) questionnaire, by response rate (87.3%), and after obtaining the necessary data were analyzed using descriptive statistical methods, and analytical occasion.

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