关注我们: 2023年6月6日 English version
 
 
 新闻动态
 其他国家、地区和多边机制
 IASB
 XBRL国际组织
 港澳台
 中国内地
 
xbrl > 新闻动态 > 其他国家、地区和多边机制 >
XBRL US反对小型公司信息披露简化提案
2014-03-28 来源:xbrl.us 编辑:那一剪风情 浏览量:

XBRL US,the national nsortium for XBRL business information reporting,announced today that it strongly disagreed with H.R.4164,proposed legislation which would exempt small mpanies from filing financial statement data to the U.S.Securities and Exchange mission (SEC)in XBRL format for five years.Small mpany is defined as any entity with under $250million in revenue,which mprises approximately 60%of all public mpanies.Large mpanies would retain the XBRL filing requirement and small mpanies would have the ability to opt in to XBRL filing if they so choose.H.R.4164was introduced by ngressman Robert Hurt who sits on the Financial Services mittee.

XBRL US stated their key reasons for opposing this legislation:

1.This bill will result in small mpanies losing equal aess to the capital markets because their rporate data will be less aessible and less transparent than large mpany data.Data aggregators and investors will have no incentive to llect and rekey small mpany data which will be significantly more expensive to use.

2.Small mpanies have been filing in XBRL format for at least two years now which means they are well up the learning curve;removing the XBRL requirement means a loss of valuable knowledge that they will need to relearn when the exemption is lifted.

3.Investors will be harmed because they will lose aess to small mpany data that they have been enjoying for the past several years since the XBRL requirement was put in place.

4.The primary reason for this legislation is to rce the burden on small mpanies but the st of XBRL filing ranges from as low as $2000per year to $25,000per year,but even these sts are already beginning to decline as many mpanies transition to financial management programs that inrporate the XBRL process.

5.Although the bill allows small issuers to opt-in,it is unlikely that any small mpanies will mply.

中文新闻:http://www.xbrl-cn.org/2014/0328/100473.shtml

 
 
关于XBRL-cn.org | 联系我们 | 欢迎投稿 | 官方微博 | 友情链接 | 网站地图 | 法律声明
XBRL地区组织 版权所有 power by 上海国家会计学院 中国会计视野 沪ICP备05013522号