This paper provide the impact of Deferred Tax on the quality of Financial Statement Information, through view the concept of Deferred Tax and deferred tax Liabilities and assets in Related Research and International Accounting Standards and determined the temporary differences and permanent differences between pretaxable income and taxable income, and the rules of recognize and Measurement Basis of deferred tax, and the concept of Financial Statement Information, and the qualitative characteristics of accounting information, then we study the fact of Syrian business by examine the impact of Deferred Tax on quality of Financial Statement Information, the study examine the sample of the Syrian corporation, the study finds evidence that firms use deferred tax Liabilities and assets to achieve to information that relevance users of Financial Statement, and the study find necessary to decrease the management freedom judgment in choice the approach of report, estimate, and Disclosure about information, and to depend on International Accounting Standards.