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

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...

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Bibliographic Details
Main Authors: Yussof, Salwa Hana, Mohd. Isa, Khadijah, Mohdali, Raihana
Format: Proceeding Paper
Language:English
Published: 2014
Subjects:
HF5601 Accounting. Bookkeeping
HJ2240 Revenue. Taxation
Online Access:http://irep.iium.edu.my/40208/
http://irep.iium.edu.my/40208/1/40208_abstract.pdf

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