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Landlords, Leases and Liquidations: Timing is Everything

Landlords, Leases and Liquidations: Timing is Everything

A clause usually found in commercial lease agreements which provides that the lease will terminate or can be cancelled by the landlord if the tenant is placed in liquidation, leaves landlords with little or no protection upon the insolvency of a corporate tenant. Read...

Impact of New Lease Accounting Standard on Loan Agreements

Impact of New Lease Accounting Standard on Loan Agreements

Corporates often choose to lease long term assets instead of buying them for a number of reasons – there may be tax benefits to leasing the asset and not buying it and leases offer more flexibility in terms of adjusting for technology and capacity needs. A recently...

Pros and Cons of New IFRS Lease Accounting Standard

Pros and Cons of New IFRS Lease Accounting Standard

Lessee financial reporting will be significantly affected by a new IFRS lease accounting standard that will be effective from 1 January 2019. The new rules will affect almost all leases of movable and immovable assets save for certain leases such as leases to explore...

T-Shaped Lawyers are the Future of the Legal Profession

T-Shaped Lawyers are the Future of the Legal Profession

The Times They Are a-Changin’ goes the Bob Dylan song – taking into account recent events specifically in South Africa over the last two weeks never have truer words been spoken. The legal profession has been in a state of flux for at least the last decade and the...