Carrying amount of share-based payment expense 0
Less tax base of share-based paymeng expense
(extimated amount tax authorities will permit as a deduction) (X)
=Temporary difference
Deffered tax asset at X%
不是很明白carrying amount of share-based payment expense
怎么会是0,明明当年会计上是会确认share-based payment expense的啊,麻烦大家指教~~谢谢~~