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Hogan Lovells

You can’t just wash your hands of it… A landlord and tenant’s guide to COVID-19 in the UK

Hogan Lovells on

As hand gels and toilet paper fly off the shelves and children across the world cross their fingers for school closures, the COVID-19 strain of coronavirus has taken over the news. ...more

Jones Day

New IFRS and U.S. GAAP Lease Accounting Rules Impact M&A Transactions

Jones Day on

The Situation: New rules for the accounting of operating leases will come into force under the International Financial Reporting Standards ("IFRS") and U.S. Generally Accepted Accounting Principles ("U.S. GAAP") in 2019. The...more

K&L Gates LLP

Lease Accounting Changes Are Around the Corner: How Will This Affect Borrowers Under Credit Facilities?

K&L Gates LLP on

Off-balance sheet operating leases are an important part of many companies’ financing strategies. A key attraction of operating leases is that neither leased assets nor lease payments are recorded on a company’s balance...more

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