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

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 (Unpublished)

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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.

Item Type: Conference or Workshop Item (Invited Papers)
Additional Information: 6971/40208
Uncontrolled Keywords: Accounting; taxation; tax depreciation; capital allowance; Malaysia
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Salwa Hana Yussof
Date Deposited: 30 Jan 2015 10:57
Last Modified: 19 Jul 2016 09:14
URI: http://irep.iium.edu.my/id/eprint/40208

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