Characteristics of Financial Analysis in Evaluation of Activity of The Leased Object

Abstract

The article pays special attention to the assessment of the lessee's performance through a multi-factorial assessment and its creditworthiness. The indicators used in the complex assessment of the financial condition of the lessee, their essence and ways to determine them are given. Foreign experience in the complex financial assessment of the activities of lessees in the leasing market was studied and scientific recommendations for its application in the national leasing market were given.