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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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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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 |
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HJ Public Finance Yussof, Salwa Hana Isa, Khadijah Mohdali, Raihana An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia |
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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. |
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2014 |
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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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1644281173581496320 |