Deferred tax II – specific cases, including reconciliation of effective tax rate

The seminar follows up on the seminar devoted to the basic principles of determining deferred tax, presenting specific cases that give rise to the recognition of deferred tax. We will also teach you how to reconcile effective tax/tax rate with the theoretical one.

Lenka Zatylnyjová

No dates available. If you are interested in attending the training, please fill the form.

I am interested in attending the training
Course fee: 4 000,- CZK ex. VAT

Reconciliation is a mandatory part of the notes to financial statements under IFRS and also serves as a key tool for verifying the correctness of the determined deferred tax.

Who are the intended participants?

• Accountants, analysts and staff of internal audit or finance functions who want to practice these topics


  • Effect of changes in income tax rate on deferred tax
  • Effective tax and its reconciliation
  • Deferred tax when reporting under IFRS in the Czech Republic (impacts of differences between IFRS and CAS on deferred tax)
  • Deferred tax in consolidation
  • Deferred tax and business combinations


After attending the course, you will be able to:

  • Reconcile effective tax
  • Deal with deferred tax in the group reporting package and how important it is to reconcile deferred and effective tax and equity (including deferred tax) after additional IFRS adjustments
  • See how consolidation adjustments impact deferred tax
  • Report deferred tax in business combinations

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