The recognition agreement, sometimes called “sublease nondisturbance agreement,” is defined as an agreement between the landlord and the subtenant. Should the sublandlord (the tenant under the lease) ...

If a lease is an operating lease, there is no balance sheet recognition. Rather, the future commitments of that agreement would be disclosed, for example, in the footnotes to a CPA-audited or ...

Sealed Air started preparations in 2016 and will increase time and efforts this year to bring all leases onto the balance sheet. That means the multinational manufacturer of packaging material will be ...

FASB and the IASB released nearly identical, revised exposure drafts that call for a dual-recognition approach to the recognition, measurement, and presentation of expenses and cash flows arising from ...

The Recognition Source Inc. has leased 16,891 square feet of office space at 3109 E Randol Mill Road in Arlington. Campbell Henry of CNL Commercial Real Estate represented the tenant in lease ...