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H.R. 5054

Small Company Disclosure Simplification Act of 2018

Small Company Disclosure Simplification Act of 2018

This bill exempts from requirements to use Extensible Business Reporting Language (XBRL) for Securities and Exchange Commission (SEC) filings: (1) emerging growth companies (in general, newly public companies with revenues below a specified threshold); and (2) on a temporary basis, certain other smaller companies.

The SEC must conduct an analysis of the costs and benefits of XBRL requirements with respect to such companies.

The SEC must report to Congress on the results of its analysis and other specified issues related to XBRL usage.

Placed on the Union Calendar, Calendar No. 846.

Rep. Kustoff, David [R-TN-8](R-TN)Sponsor
1committees8actions1related bills4subjects
  1. CalendarsH12410

    Placed on the Union Calendar, Calendar No. 846.

  2. CommitteeH12200

    Reported by the Committee on Financial Services. H. Rept. 115-1094.

    Financial Services Committee
  3. Committee5000

    Reported by the Committee on Financial Services. H. Rept. 115-1094.

    Financial Services Committee
  4. Committee

    Ordered to be Reported by the Yeas and Nays: 32 - 23.

    Financial Services Committee
  5. Committee

    Committee Consideration and Mark-up Session Held.

    Financial Services Committee
  6. IntroReferralH11100

    Referred to the House Committee on Financial Services.

    Financial Services Committee
  7. IntroReferralIntro-H

    Introduced in House

  8. IntroReferral1000

    Introduced in House

Small Company Disclosure Simplification Act of 2018 — Informed