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
Get a quick and compact introduction to the key topics relating to deferred taxes in this webinar:
- The basic understanding of deferred taxes and their significance.
- The booking and accounting of deferred taxes in practice and their effects on the income statement and balance sheet.
- Gain more certainty in the calculation and posting of deferred taxes through practical examples.
Methods
Lecture and discussion with an 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 according to HGB"
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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