Problems of Regulating Operative Leasing in Russia
Journal paper
Russian Journal of Entrepreneurship *
№ 4-2 / April, 2010
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
The article suggests not to limit the leasing sector to only one type – financial leasing. It is necessary to introduce operative leasing to business practices and to fix subsequently this type of leasing in the legislative acts. This will remove the legal bar limiting the development of leasing in the country, will bring the Russian practice into a line with the international practice and will enable the expanded use of leasing for the renewal of fixed assets of domestic enterprises.
Keywords: operative leasing, financial leasing, types of operative leasing, chan ges in legislation, incomplete amortization, secondary leasing, depreciated equipment
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