Contents
Basic knowledge of deferred taxes
- Basic understanding of deferred taxes and their significance.
- Legal background according to HGB and EStG.
- Presentation of deferred tax assets and liabilities in the balance sheet.
- Differentiation between deferred tax assets and deferred tax liabilities.
Accounting treatment of deferred taxes
- Types of deferred taxes: Temporary, quasi-permanent and permanent differences.
- Calculation of deferred taxes: Temporary and permanent differences.
- Methods: Timing concept and temporary concept.
- Reconciliation of HGB to EstG for the calculation of deferred taxes.
Examples from practice
- Posting cases and their effects on the balance sheet and income statement.
Learning environment
Your benefit
In this webinar, you will receive a quick and compact introduction to the key topics relating to deferred taxes:
- You will gain a basic understanding of deferred taxes and their significance.
- You will learn how to book and account for deferred taxes in practice and understand the impact on the income statement and balance sheet.
- You will gain more confidence in calculating and posting deferred taxes through practical examples.
Methods
Presentation and discussion with your expert and among the attendees, best-practice examples and recommendations for action.
Recommended for
Specialists and managers from finance, accounting and controlling.
Seminar evaluation for "Deferred taxes"
Start dates and details
Monday, 08.09.2025
09:00 am - 1:00 pm
Wednesday, 29.10.2025
09:00 am - 1:00 pm
Tuesday, 24.02.2026
09:00 am - 1:00 pm
Training is guaranteed to take placeAbout us - The Haufe Akademie
Your optimizer, innovator and companion since 1978 -
Your professional partner for professional development and seminars, training courses and topical conferences.
Whether on site, live online or in-house - our customised solutions, our claim to the highest level of consulting expertise and training tailored to your needs simplify the acquisition of skills for the working world of the future and sustainably facilitate professional development.
A wide range of seminars, individual coaching and our flexible formats support HR managers and decision-makers in shaping the future and developing employees, in-house teams and companies.
Experience the benefits of online training from the comfort of your own home. Our online formats meet the highest quality standards and are in no way inferior to face-to-face events in terms of practical relevance. Learn together live online in interactive groups or digitally at a time of your choice.
Do you have any questions?
We are there for you Monday to Friday 8:00 a.m. - 5:00 p.m.
Questions & Answers
In our Questions & Answers (FAQ) section, you will find all the answers and the most frequently asked questions about your selected topic.
Munzinger Str. 9
79111 Freiburg
- Planning security
- Free seminar places
- Quality standards
- Planning and locations
- Funding opportunities
- Training app
- Business Solutions
