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The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets

Gholamhossein Mahdavi; Ghodrat Sharifinia

Volume 4, Issue 14 , July 2006, , Pages 73-98

Abstract
  In Iran, most of the time, companies prepare their financial statements merely according to the provisions of depreciation in the direct taxes act. It seems that, in some cases, these statements are not based on accounting principles. Depreciation expense is one of items which its calculations are done ...  Read More