Disclosure Modernization and Simplification Act of 2014

[AI summary unavailable — showing source text] Disclosure Modernization and Simplification Act of 2014 - Directs the Securities and Exchange Commission (SEC) to: (1) issue regulations permitting issuers to submit a summary page on annual and transition report form 10-K if each item on that page cross-references the material contained in form 10-K; (2) revise regulation S-K in order to reduce the burden on smaller issuers, including emerging growth companies, accelerated filers, and smaller reporting companies; and (3) eliminate duplicative, overlapping, outdated, or unnecessary provisions in regulation S-K. Directs the SEC to study ways to: (1) modernize and simplify the requirements in regulation S-K, (2) improve the readability and navigability of disclosure documents, and (3) discourage repetition and disclosure of immaterial information.…