The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

This paper explores the issue of the true and fair view (TFV) and the overriding principle within the European Union (EU), via a legally-based analysis of the relationship between EU and national laws. We apply the supremacy of European law to methods of incorporating the TFV into national...