It's a recipe for cash flow problems.
It's the done thing abroad to pay for transfers in instalments, so Ashley's policy of all cash up front might 'confuse' some foreign teams, especially a team like Eibar which is so small. Guaranteed income over X years looks better for their business than a lump sum. Might be going there in a few weeks, wife was born near there and off to see her family on hols.
Income =/= cash flow. Matching principle states you must recognise the income in the period that it's received, so the full value of the transfer would be shown in this years accounts, even if physical cash is received in future periods.