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Leisure sector M&A awaits delayed reaction - COVID-19 is hammering leisure sector M&A—but not so much that opportunities have...

Leisure M&A deal value totaled US$13.5 billion in Q1 2020, which, although higher than figures recorded for Q1 2019, was more than 50% below Q4 2019 levels. Deal volume dropped to 117 transactions, the lowest quarterly total...more

Sale and Triple Net Leasebacks: On the rise or doomed to the history books?

On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more

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