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 participants, 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
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