I 115th CONGRESS 2d Session H. R. 5054 IN THE HOUSE OF REPRESENTATIVES February 15, 2018 Mr. Kustoff of Tennessee introduced the following bill; which was referred to the Committee on Financial Services A BILL To provide an exemption for emerging growth companies and other smaller companies from the requirements to use Extensible Business Reporting Language (XBRL) for financial statements and other periodic reporting, and for other purposes.