عقود الإيجار التمويلي

الملخص EN

Leasing contracts are among the most important sources of small and medium-sized companies and even big companies financing in account of the many benefits they offer.

Different factors stimulated the emergence of this method; economic development, the rise of structured economic societies and the expansion of economic enterprises in search of new sources of funding that are more flexible and tailored to their needs, Leasing contracts appeared for the first time in the USA but quickly enjoyed great popularity and have spread to most parts of the world, what imposed the need to organize the method and to give it a proper legal framework through governmental legal systems or through local and international nongovernmental organizations consisting mainly of experts, researchers, professionals and academicians in order to popularize and organize it and to take advantage of the benefits it offers.

With a view to deal with this important topic, we present to the reader this study by which we tried to address most of the aspects of leasing contracts