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The current economic context requires companies to have the capacity for innovation, dynamism and flexible approach of the techniques to finance business, meaning choosing the best solutions both in terms of costs and in terms of the accounting impact.

A financing decision must be the result of management involvement and company accountancy involvement. Changing the economic environment where companies act requires the reconsideration of financing sources and the use of all solutions, including leasing.

The dynamics of the leasing sector, the increase in the level of using this technique as a financing source, both due to the lending restrictions caused by the eligibility conditions imposed by the banking sector and as a consequence of  increasing the degree of economic culture, make it necessary to know how the normalization of leasing operations works.

Based on such considerations, the present paper aims at highlighting the main issues of leasing operations, both as a trade and financing variant, and their accounting treatment.