This is a complete compendium for everything that you need to know about lease and asset finance around the world. The book acts as a guide to risk underwriting, documentary issues, cross-border leasing and finance, competition law, state aids and procurement, taxation, lease evaluation, accounting (capitalisation and lessor income accounting), an examination of the issues in purchase and sale of leasing companies and the securitisation of European Lease Receivables. The expanded and fully updated fourth edition, includes explanations of: the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases; operating leasing; cross-border leasing; and international perspectives on current trends in Australia, Europe, Japan, the UK and US. Topics covered also include, taxation implications across the range of asset finance transactions, due diligence factors from lease evaluation through to the purchase of a leasing company, the current state, and future trends of the asset finance industry, cross border legal, accounting, securitisation, lease evaluation and due diligence issues, and the impact of international agreements on the asset finance industry, such as Basle II, anti-competition and state aid restrictions.
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