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

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

Programme

• 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

Benefits

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