Assessment of Deviations in Iraqi Banks’ Balance Sheet Budgets
Deviations are the difference between the planning budget and the actual for financial periods and specific financial accounts, and it is the tool that management uses it to control and to know the reality of achieving pre-set plans. The success of the budget and its positive deviation is evidence o...
Main Authors: | , |
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Format: | Article |
Language: | Arabic |
Published: |
Cihan University-Erbil
2021-08-01
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Series: | Cihan University-Erbil Journal of Humanities and Social Sciences |
Subjects: | |
Online Access: | https://journals.cihanuniversity.edu.iq/index.php/cuejhss/article/view/460 |