THE METHODOLOGICAL APPROACHES TO CLASSIFICATION OF LEASING
Journal Title: Фінансово-кредитна діяльність: проблеми теорії та практик - Year 2017, Vol 1, Issue 22
Abstract
The essence of leasing according to the current domestic and foreign legislation is considered in the article. Formed a comparative description of common and distinctive features of financial and operational leasing. Based on the analysis, systematization and generalization of scientific works of domestic and foreign scholars carried out the systematization of forms of leasing in the following classification criteria: participants of leasing transactions; the leasing object; the scope of services for the maintenance of the property; the level of return of leasing object; term of use of leasing object; market sector; the nature of leasing payments; property type; method of financing; the initiator of leasing agreement.
Authors and Affiliations
A. Kuznecova, O Levchenko
Keywords
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