An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia

Malaysian tax system includes a tax depreciation rule separate from accounting depreciation.This paper is to compares and contrasts the accounting treatment of depreciation and the tax treatment of capital allowance.The gap between the accounting and tax is resulted from different definitions of cap...

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Bibliographic Details
Main Authors: Yussof, Salwa Hana, Isa, Khadijah, Mohdali, Raihana
Format: Conference or Workshop Item
Published: Elsevier Ltd. 2014
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