88 страниц. 2011 год. LAP Lambert Academic Publishing The treatise prepared by the doctor of business administration professor Tatyana Issyk is a result of the author’s research dedicated the contemporary situation of the leasing, as the investment instrument widely used worldwide. The author analyses the positive and negative features of financial and other types of leasing, and also the positive and negative aspects of its development in the Republic of Kazakhstan from the historic and legal points of view. The performed research provides the practical recommendations for its development in Kazakhstan as an integral program. The treatise may be utilized as a learning aid product for the higher schools. It will be useful and interesting for all the participants of the leasing market, investors, financiers, analytics, state authorities, and entrepreneurs.