United States · Bill · HR
H.R. 1965 (114th)
Small Company Disclosure Simplification Act
Introduced
22 April 2015
Last action
28 January 2016 · Reported
Status
Placed on the Union Calendar, Calendar No. 302.
Sponsors
Rep. Hurt, Robert [R-VA-5]
Subjects
Discovery layer
Source updated
7 April 2025
Summary
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
22 April 2015
Introduced
Referred to the House Committee on Financial Services.
Source: IntroReferral
22 April 2015
Introduced
Introduced in House
Source: IntroReferral
22 April 2015
Introduced
Introduced in House
Source: IntroReferral
29 April 2015
Committee
Hearings Held by the Subcommittee on Capital Markets and Government Sponsored Enterprises Prior to Referral.
Source: Committee
20 May 2015
Vote
Ordered to be Reported by the Yeas and Nays: 44 - 11.
Source: Committee
20 May 2015
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
28 January 2016
Calendars
Placed on the Union Calendar, Calendar No. 302.
Source: Calendars
28 January 2016
Reported
Reported by the Committee on Financial Services. H. Rept. 114-399.
Source: Committee
28 January 2016
Reported
Reported by the Committee on Financial Services. H. Rept. 114-399.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Reported in House · 28 January 2016 · Download file
- Introduced in House · 22 April 2015 · Download file
Documents
6 official files
Reported in House (text)
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Reported in House (text)
Reported in House · EN · 28 January 2016
Reported in House (PDF)
Reported in House · EN · 28 January 2016
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Reported to House without amendment
summary · EN · 28 January 2016
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Introduced in House (text)
Introduced in House · EN · 22 April 2015
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Introduced in House (PDF)
Introduced in House · EN · 22 April 2015
ViewDownloadOpen at official source
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 22 April 2015
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Hurt, Robert [R-VA-5] · R · Sponsor
- · hsba00 · Standing
Related records
- related to → Promoting Job Creation and Reducing Small Business Burdens Act
- related to → Small Company Disclosure Simplification Act
- related to → Capital Markets Improvement Act of 2016
- related to ← Financial CHOICE Act of 2016
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/house-bill/1965
- Open data entity: https://api.congress.gov/v3/bill/114/hr/1965
- us · 114-hr-1965 · source updated 7 April 2025