Thu December 20th, 2018
Sponsor: Rep. David Kustoff — R — TN
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 rep...
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