ACCOUNTING AND FISCAL ASPECTS ON LEASING FINANCING

Lately, the leasing concept has begun to become more and more important due to the fact that this financing method satisfies in very short time the need for investment funds of economic agents. Also, by leasing, economic agents avoided complicated procedures for contracting bank credits. The popularity of this funding is due generally to affordability, but also to the benefits offered, with fiscal treatment being just one of them. In the present paper we have dealt with some theoretical aspects regarding the concept of leasing, by defining the concept, the presentation of the types of leasing operations and the contract underlying the leasing operations, by exemplifying the main operations regarding the financial leasing and of the fiscal treatment applicable to it.