Question · Initial recognition exception and equal differences

Faldine group enters, on the same day, into two identical leases (right-of-use asset and liability of 500,000 each) in two jurisdictions. In jurisdiction A (case data), lease payments are deductible when paid; in jurisdiction B, the tax authority deducts the depreciation of the right-of-use asset and the interest, so the tax bases equal the carrying amounts. Write a position paper on deferred tax at the commencement date of each lease, distinguishing the rules of the standard, the case data and judgement.