All articles by Peter Hogarth

Peter Hogarth

Comment: impact of latest lease accounting changes on leasing companies

The decision to potentially exclude hire purchase and other underlying purchase-type agreements from the scope of the project will affect manufacturer-dealer lessors It has been mooted that some transactions currently accounted for as leases are really sales with deferred payment proceeds which is hard to disagree with in principle, although of course in real life they are often harder to categorise