Wong, Jilnaught; Wong, Norman; Li, Willow Yangliu - In: Pacific Accounting Review 33 (2021) 5, pp. 555-567
Purpose: This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand Government’s coronavirus (COVID-19) tax support package. The COVID-19 pandemic and the tax relief created an...