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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Main Authors:	Yussof, Salwa Hana, Isa, Khadijah, Mohdali, Raihana
Format:	Conference or Workshop Item
Language:	English
Published:	Elsevier Ltd. 2014
Subjects:	HJ Public Finance
Online Access:	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
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Institution:	Universiti Utara Malaysia
Language:	English

id	my.uum.repo.13398
record_format	eprints
spelling	my.uum.repo.133982016-04-18T08:30:40Z http://repo.uum.edu.my/13398/ An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia Yussof, Salwa Hana Isa, Khadijah Mohdali, Raihana HJ Public Finance 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 capital expenditure and qualifying asset and also different deduction rate and useful life used in calculating depreciation.This paper proposes the government to revise the current capital allowance system. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13398/1/48.pdf Yussof, Salwa Hana and Isa, Khadijah and Mohdali, Raihana (2014) An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.087 doi:10.1016/j.sbspro.2014.11.087
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HJ Public Finance
spellingShingle	HJ Public Finance Yussof, Salwa Hana Isa, Khadijah Mohdali, Raihana An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
description	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 capital expenditure and qualifying asset and also different deduction rate and useful life used in calculating depreciation.This paper proposes the government to revise the current capital allowance system.
format	Conference or Workshop Item
author	Yussof, Salwa Hana Isa, Khadijah Mohdali, Raihana
author_facet	Yussof, Salwa Hana Isa, Khadijah Mohdali, Raihana
author_sort	Yussof, Salwa Hana
title	An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
title_short	An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
title_full	An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
title_fullStr	An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
title_full_unstemmed	An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia
title_sort	analysis of the gap between accounting depreciation and tax capital allowance in malaysia
publisher	Elsevier Ltd.
publishDate	2014
url	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
_version_	1644281173581496320

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

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