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...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/40208/ http://irep.iium.edu.my/40208/1/40208_abstract.pdf |
| _version_ | 1848781911824007168 |
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| author | Yussof, Salwa Hana Mohd. Isa, Khadijah Mohdali, Raihana |
| author_facet | Yussof, Salwa Hana Mohd. Isa, Khadijah Mohdali, Raihana |
| author_sort | Yussof, Salwa Hana |
| building | IIUM Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T15:57:05Z |
| format | Proceeding Paper |
| id | iium-40208 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:57:05Z |
| publishDate | 2014 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-402082016-07-19T01:14:04Z http://irep.iium.edu.my/40208/ An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia Yussof, Salwa Hana Mohd. Isa, Khadijah Mohdali, Raihana HF5601 Accounting. Bookkeeping HJ2240 Revenue. Taxation 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. 2014 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/40208/1/40208_abstract.pdf Yussof, Salwa Hana and Mohd. 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 2014 (ICAS 2014), 18th-19th August 2014, Kuala Lumpur. (Unpublished) 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 |
| spellingShingle | HF5601 Accounting. Bookkeeping HJ2240 Revenue. Taxation Yussof, Salwa Hana Mohd. Isa, Khadijah Mohdali, Raihana An analysis of the gap between accounting depreciation and tax capital allowance in Malaysia |
| title | 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_short | 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 |
| topic | HF5601 Accounting. Bookkeeping HJ2240 Revenue. Taxation |
| url | http://irep.iium.edu.my/40208/ http://irep.iium.edu.my/40208/ http://irep.iium.edu.my/40208/1/40208_abstract.pdf |