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...
Saved in:
| Main Authors: | , , |
|---|---|
| 格式: | Conference or Workshop Item |
| 語言: | English |
| 出版: |
Elsevier Ltd.
2014
|
| 主題: | |
| 在線閱讀: | 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 |
| 標簽: |
添加標簽
沒有標簽, 成為第一個標記此記錄!
|