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  • 标题:An Analysis of the Gap between Accounting Depreciation and Tax Capital Allowance in Malaysia
  • 本地全文:下载
  • 作者:Salwa Hana Yussof ; Salwa Hana Yussof ; Khadijah Isa
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2014
  • 卷号:164
  • 页码:351-357
  • DOI:10.1016/j.sbspro.2014.11.087
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractMalaysian 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.
  • 关键词:Accounting;taxation;tax depreciation;capital allowance;Malaysia
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