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
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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
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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
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