LEASING RELATIONS REGULATION ON THE EXAMPLE OF WORLD PRACTICE

Legal regulation of the leasing services international market is studied and the International Convention of UNIDROIT, international accounting standards and regional legislation of leasing entities are analyzed. The analysis of foreign practice of regulation and control of the world leasing market on a regional basis is carried out. Based on the analysis, it is proved that the presence of specific features of leasing regulation is not a significant measure to improve the effectiveness of leasing financing schemes in the real sector of the country's economy. A comparative analysis of leasing activities of Russian companies with the countries of Europe and Asia is carried out. The article considers the activities of the Central Bank of Russia in relation to the development of a 4-year reform of the leasing sector in the period from 2018-2021, aimed at establishing its own regulatory function, creating a self-regulatory organization and bringing the accounting statements of leasing companies and banks that provide such services to international standards.