Operating and financial review and prospects (“OFR”) amendments, which generally ease OFR requirements but also require the disclosure of critical accounting estimates for FPIs who do not apply IFRS as issued by the IASB to their primary financial statements.
Inline eXtensible Business Reporting Language (“Inline XBRL”) requirements, which will likely require additional costs and preparation time.
Disclosure changes affecting specific categories of FPIs, such as mining companies, bank holding companies and China-based companies.
Upcoming or not yet effective SEC disclosure rules that you may want to consider now, such as those related to climate change, cybersecurity and resource extraction payments.
Download our full release on Form 20-F amendments and trends to bear in mind during the 2021 reporting cycle