The concept of "deferred tax" is included in TMS/TFRS and BOBI FRS in order to eliminate the differences in period tax due to different applications between the standards published by KGK and tax laws. Since TMS/TFRS is based on the "fair value" method in valuation and adopts a "principle-based" approach, it shows many differences with the tax legislation. This situation causes the emergence of deferred tax in many accounting applications. In BOBI FRS, on the other hand, although the applications of TMS/TFRS are taken as basis, it is not as incompatible with tax legislation as TMS/TFRS since it is paid attention to comply with the VUK during the preparation process. This leads to the conclusion that the events that cause “deferred tax” will be less than TAS/TFRS. In KÜMİ FRS, on the other hand, the concept of deferred tax is not included. In this section, the concept of deferred tax is discussed within the framework of TMS 12 and BOBI FRS Section 23, and the subject is tried to be explained with case studies.