3.0.0 4164 2023-01-11T13:26:52Z 2023-01-11T13:26:52Z House H HR 2014-03-06 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. HURT:H.R. 4164.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 3 of the U.S. Constitution[Page H2257]]]> hsba00 Financial Services Committee House Standing hsba16 Capital Markets Subcommittee Hearings by 2013-10-23T15:56:48Z Markup by 2014-03-14T15:57:54Z Referred to 2014-03-06T14:04:10Z Promoting Job Creation and Reducing Small Business Burdens Act 113 5405 HR 2014-09-17 Received in the Senate and Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. Related bill CRS 2014-03-14 hsba00 Financial Services Committee 1 House committee actions Ordered to be Reported (Amended) by the Yeas and Nays: 51 - 5. Committee 2014-03-14 hsba00 Financial Services Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2014-03-06 Referred to the House Committee on Financial Services. IntroReferral H11100 2 House floor actions hsba00 Financial Services Committee 2014-03-06 Introduced in House IntroReferral Intro-H 9 Library of Congress 2014-03-06 Introduced in House IntroReferral 1000 9 Library of Congress 2013-10-23 hsba16 Capital Markets Subcommittee 1 House committee actions Hearings Held by the Subcommittee on Capital Markets and Government Sponsored Enterprises Prior to Introduction and Referral. Committee H001060 Rep. Hurt, Robert [R-VA-5] Robert Hurt R VA 5 N S001185 Rep. Sewell, Terri A. [D-AL-7] Terri Sewell D AL A. 7 2014-03-06 True C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 2014-03-24 False G000289 Rep. Goodlatte, Bob [R-VA-6] ROBERT GOODLATTE R VA W. 6 2014-04-02 False Finance and Financial Sector Administrative law and regulatory procedures Business investment and capital Business records Competition and antitrust Congressional oversight Corporate finance and management Financial services and investments Government studies and investigations Securities Securities and Exchange Commission (SEC) Small business Finance and Financial Sector 00 2014-03-06 Introduced in House 2014-04-16T16:33:58Z Small Company Disclosure Simplification Act - Exempts emerging growth companies and issuers with total annual gross revenues of less than $250 million from the requirements to use Extensible Business Reporting Language (XBRL) for financial statements and other mandatory periodic reporting filed with the Securities and Exchange Commission (SEC). Allows such companies, however, to elect to use XBRL for such reporting.

Directs the SEC to: (1) analyze the costs and benefits to such issuers of the requirements to use XBRL for financial statements and other mandatory periodic reporting; and (2) report to certain congressional committees on the results of such analysis as well as on progress in implementing XBRL reporting within the SEC, and use of XBRL data by the SEC and by investors.

]]> Small Company Disclosure Simplification Act Display Title Small Company Disclosure Simplification Act Official Title as Introduced To exempt smaller public companies from requirements relating to the use of Extensible Business Reporting Language for periodic reporting to the Securities and Exchange Commission, and for other purposes. Introduced in House IH Short Titles as Introduced Small Company Disclosure Simplification Act Introduced in House 2014-03-06T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr4164ih/xml/BILLS-113hr4164ih.xml 2014-03-14 Ordered to be Reported (Amended) by the Yeas and Nays: 51 - 5. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.