Abstract

The article analyzes the essential terms of the contract of financial leasing and proposes additional terms that take into account not only the legal aspects of the relationships between subjects of financial leasing, but directly affects the display of financial leasing transactions in the accounting. To the essential terms of the contract of financial leasing, offered by us belongs: structure of the participants; the rental rate ; form and a period of leasing payments, the volume of the service of object of financial leasing , the rights and obligations of the parties, the quality of the subject of agreement of financial leasing, subleasing, insurance.

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