Oditor, Vol. III, No. 02/2017

Vladan Vladisavljević[6], Milena Knežević[7], Goran Divac[8]

Date received: 25.04.2017.
Date accepted: 15.05.2017.
UDK: 657:004 347.74:347.453
JEL: K19, G32


Research subject is the contract of financial leasing, its legal form and influence on finance of a companz, as an alternative form of financing. In this paper the author will provide basic conceptual definition and historic development of leasing. There the author will show primary forms of leasings to the development of the contemporary form that is being used today. Leasings differ based on classification criteria, out of which the paper will be based on legal nature of financial leasing contract as a research subject. Primarily, basic elements of a leasing contract will be shown, what makes it specific in relation to operational leasing. Basis is the a financial leasing contract as a part of a leasing business and its specifics in domestic economy, i.e. the manner in which the legislator defined it. Afterwards, the authors will work on the economic side of a leasing contract to a smaller extent, i.e. the waz that the employer balances it and keeps its records in accounting.

Key words: leasing contract, legal nature, balancing.

[6]Vladan Vladisavljević, graduate of economics, Defence University, Military Academy, Pavla Jurišića Šturma street no. 33, Belgrade, Serbia, Phone: +381 63 133 93 17, E-mail: vlada91@gmail.com
[7]Milena Knežević Ph.D., University of Defence in Belgrade, Serbia, Pavla Jurišića Šturma Street no. 1, 11000 Belgrade, Serbia, E-mail: milena.knezevic@mod.gov.rs
[8]Goran Divac, Ph.D., School of Economics and Management Studies, Karađordjeva street no. 52, 34000 Kragujevac, Serbia, E-mail: gorandivac@vsem.edu.rs