Asset Finance & Leasing is a unique specialist area of considerable complexity, where expertise and commercial experience is critical in getting things right.

We bring our many years of commercial asset finance and leasing experience to your benefit in understanding the commercials behind complex arrangements and the impact these have on the appropriate accounting.

We also have extensive experience of current asset finance and leasing IFRS, FRS and US GAAP and applying the complexities of the current standards to the design, analysis and structuring of arrangements.

The new leasing rules (IFRS 16 and AC 842) bring a fundamental change to lease structures, accounting analysis and treatment and also offer a commercial opportunity for lessors. We are uniquely placed to support you in understanding the required changes, structuring new transactions, managing the impact of these and implementing the overall change from both a lessee and lessor perspective.  See our IFRS 16 Leases page.

Examples of our work include:

  • Advising lessees and lessors on structuring and accounting for big ticket, yellow goods, vehicles, aircraft and infrastructure assets

  • Structuring asset finance products and leases to achieve on or off balance sheet accounting (UK, IFRS & US GAAP)

  • Preparing comprehensive accounting analysis or 'white papers' for management to ensure they understand and comply with the complex requirements.

  • IFRS 16/ ASC842 'Leases' - impact analysis both qualitative and quantitative

  • Helping lessors develop new products

  • Simplifying financial reporting for lease portfolios