The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity...

The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes taken...