The article is devoted to the problem of the legal nature of financial leasing. Financial leasing has been used to purchase equipment, agricultural machinery, trucks and cars for a long time. But despite its long history disputes about its nature and possible approaches to regulation continue to arise. A lot of approaches in understanding its nature have been developed. The article provides information concerning the history of the emergence and development of financial leasing. The author describes the basic approaches of understanding its nature and highlights the main discussion issues
