Развитие международного лизинга в Республике Беларусь

Abstract

The subject of the article is the importance of international leasing in the Republic of Belarus. Scientific novelty is rules of continuous lease mechanism generation. Belarus is a signatory of a number of international conventions that regulate leasing activities. In particular, in 1999 Belarus joined UNIDROIT convention that regulates international leasing, and in 2001 Belarus signed the Convention of intergovernmental leasing. Among legislative instruments of leasing regulation in Belarus one can also mention Decision No. 548/8 of the Council of Ministers of the Republic of Belarus that regulates the mechanism of export transactions including purchasing and re-purchasing of the objects of leasing. The accounting of leasing operations is guided by “Instruction on the order of accounting of leasing transactions” approved by the Ministry of Finance of the Republic of Belarus in 2004.