Depreciation

Dear Sirs, I want to know about convention for straight line depreciation that allowable used in Malaysia. In Malaysia, do we allowed to use full year convention for straight line depreciation. i.e Account for full year depreciation on the first year acquisition of the asset. There are few type of convention Eg: half year, full month, etc For full Year it will calculate an entire year’s depreciation for the first year, REGARDLESS of the month it was placed in service. During the first year, the annual depreciation will be distributed over the number of months (periods) it is in service for the first year. Thanks