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 c...

Full description

Saved in:
Bibliographic Details
Main Authors: Yussof, Salwa Hana, Mohd. Isa, Khadijah, Mohdali, Raihana
Format: Conference or Workshop Item
Language:English
Published: 2014
Subjects:
Online Access:http://irep.iium.edu.my/40208/1/40208_abstract.pdf
http://irep.iium.edu.my/40208/
http://www.icas.my/index.php/proceedings/2-icas-2014-proceedings/45-an-analysis-of-the-gap-between-accounting-depreciation-and-tax-capital-allowance-in-malaysia
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Universiti Islam Antarabangsa Malaysia
Language: English