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 on rates and methods included in the direct taxes act.
In this paper, the amount of go-togetherness of the depreciation provisions in the direct taxes act with the actual depreciation expense of depreciable assets was investigated. In order to test the amount of go-togetherness of depreciation provisions, five hypotheses were presented. The instrument utilized to test the hypotheses is a questionnaire. The analysis of data shows that the actual depreciation expense of depreciable assets does not have enough and necessary go-togetherness with the depreciation expense which is in line with the depreciation provisions in the direct taxes act.
Mahdavi,G and Sharifinia,G . (2006). The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets. Empirical Studies in Financial Accounting, 4(14), 73-98.
MLA
Mahdavi,G , and Sharifinia,G . "The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets", Empirical Studies in Financial Accounting, 4, 14, 2006, 73-98.
HARVARD
Mahdavi G, Sharifinia G. (2006). 'The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets', Empirical Studies in Financial Accounting, 4(14), pp. 73-98.
CHICAGO
G Mahdavi and G Sharifinia, "The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets," Empirical Studies in Financial Accounting, 4 14 (2006): 73-98,
VANCOUVER
Mahdavi G, Sharifinia G. The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets. Empirical Studies in Financial Accounting. 2006;4(14):73-98 (In Persian).
