Deferred tax I – basic principles

Do you need to calculate your deferred tax and don't know how? Our course will help you understand the fundamentals of deferred tax, which is the same for both Czech accounting regulations and IFRS. Using basic examples, you will learn to calculate deferred tax.

Lenka Zatylnyjová
Sign upOn-line webinar
13. 11. 2024  (09:00–12:30)
4 000,- CZK ex. VAT
Sign upPresence
13. 11. 2024  (09:00–12:30)
4 000,- CZK ex. VAT

Who are the intended participants?

  • Accountants, analysts, and internal audit or economic department employees who want to get some practical training in these topics


  • Income taxes and their reporting
  • Deferred tax under CAS and IFRS
  • All about income tax for deferred tax purposes
  • Deferred tax – basic principles of calculation
    • Temporary vs. permanent differences
    • Tax base
  • Procedure for calculating deferred tax and determining deferred tax on most common items (provisions, adjustments, differences between the book and tax values of fixed assets, tax losses carried forward)
  • Recognition of deferred tax assets and related changes in estimate


During the course, you will:

  • Understand the nature and logic of deferred tax
  • Become able to identify from the calculation of current tax the areas that give rise to deferred tax and calculate deferred tax (the principle of calculation is identical for both Czech accounting legislation and IFRS)
  • Know whether it is possible to recognise a deferred tax asset.


KPMG Česká republika, s.r.o., Pobřežní 1a, Praha 8

The fee includes training materials and refreshments. The training will be conducted in Czech.

For attending this training course, you are eligible to gain 4 of CPD points.