![Deferred income tax in National Accounting Standards No. 2 parts AND [PORADNIK DGP]](https://i0.wp.com/ocdn.eu/pulscms-transforms/1/ktQk9kuTURBXy9mNzk1MDhiOC0wODQ5LTRmMWItYTcwMC0xODgwYzU5NzhiN2MuanBlZ5GVAs0EsADDw94AAaEwAQ?w=1024&resize=1024,1024&ssl=1 "Deferred income tax in National Accounting Standards No. 2 parts AND [PORADNIK DGP]")
Deferred income tax is the known impact of events that will affect the corporate income tax base in the future. This is a mechanism that, from a balance sheet perspective, shows the future tax burden (or savings) that will result from current events recorded in accounting. Identifying deferred tax events is often a challenge. Currently, many suggestions are provided through updating National Accounting Standards No. 2 “Income Tax”.
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