S-K Item requires specified disclosures

• Narrative discussion about the issuer's business

• 101(a)  and 101(c) 

• Segment disclosures

• 101(b)  and 101(d)

• Where to find specified information about the issuer

• 101(e)  and 101(f)

• For FPIs, litigation-related information

• 101(g)

10-K

Form 10

S-1

S-4

Schedule 14A

Final release 33-6383 1982 

• Adopted Integrated Disclosure System

• Section III.B.2 (re: Item 101)

Final release 33-7620   1999 

• Technical amendments to conform reporting requirements with FASB standards

Proposing release 33-8819   2007 

• Proposed amendment for Smaller Reporting Relief and Simplification

• Addition of new paragraph (h) to Item 101 of Regulation S-K to set forth alternative disclosure standards for smaller companies that are currently found in Item 101 of Regulation S-B
• Section II.B.2.b (re: Item 101)

S-K Index