Gibson Dunn's "Changes and Considerations for the 2018 Form 10-K" identifies and elaborates on how companies may consider these five key risk areas for their upcoming Form 10-K disclosure:
- Cybersecurity
- US Trade Relations
- Rising Interest Rates
- Brexit
- Commodity Prices
- Elimination of LIBOR
The instructive memo also notes other important disclosure considerations including the December 2017 Tax Cuts & Jobs Act, which warrants removal or updating of last year's risk factors that likely addressed Tax Act uncertainties, and includes a convenient table of Disclosure Update & Simplification-related changes that should be taken into account in the Form 10-K drafting process.