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

• المؤلفون الرئيسيون: Yussof, Salwa Hana, Isa, Khadijah, Mohdali, Raihana
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: Elsevier Ltd. 2014
• الموضوعات: HJ Public Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/13398/1/48.pdf; http://repo.uum.edu.my/13398/; http://dx.doi.org/10.1016/j.sbspro.2014.11.087

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...