FAST ACT AMENDMENTS TO REGULATION S-K
- Management’s Discussion and Analysis
- Exhibits
- New Description of Registered Securities Exhibit
- Redaction of Contract Terms Without a Confidential Treatment Request
- Redaction of Personally Identifiable Information
- Omission of Schedules and Other Attachments from Exhibits
- Limitation of Lookback Period for Material Contracts
- New Cover Page Inline XBRL Data Exhibit
- Hyperlinks and Incorporation by Reference
- Description of Property
- Form 10-K Cover Page Updates and Other Reminders
- New Ticker Symbol Disclosure Requirement
- Removal of Section 16 Delinquencies Checkbox
- Inline XBRL Tags
- June 28, 2019, Public Float Calculation Date
- April 29, 2020, Deadline for Incorporation by Reference of Proxy Material
- Form 10-K Section Heading Changes
- Executive Officers
- Delinquent Section 16 Filings
OTHER NEW REQUIREMENTS, GUIDANCE AND PENDING RULEMAKING
- Critical Audit Matters
- New Mining Property Disclosure Rules; Voluntary Early Compliance Permitted
- New SEC Guidance on Key Performance Indicators and Other Metrics in MD&A
- SEC Proposal to Modernize Business, Legal Proceedings and Risk Factors Disclosures
- SEC Proposal to Modernize MD&A and Related Financial Disclosure Requirements
RISK FACTOR DISCLOSURE TOPICS AND TRENDS
- Complex, Uncertain and Evolving Risks
- LIBOR Transition
- Brexit
- Cybersecurity
- International IP and Technology
- Sustainability
- Human Capital Management
- Impact of the Coronavirus
- Hypothetical Risk Factors
ADDITIONAL AREAS OF SEC STAFF FOCUS
- Non-GAAP Financial Measures
- Loss Contingency Disclosure and Accrual