A next special lecture on the topic “Deferred Tax" was realized on Monday 03/12/2018 in the courses Accounting of Corporations, Managerial Accounting and Financial Accounting II. Lecturer Ing. Hana Lukašíková from company PricewaterhouseCoopers Audit, Ltd. acquainted students of Bachelor´s field of study Accounting and taxes and also students of specializations in the follow-up Master´s field Business Economics and Management not only with legislative regulation of deferred tax, but also with the valuation, accounting and audit of this accounting instrument.