100 страниц. 2012 год. LAP Lambert Academic Publishing The lease is a contract between the owner and the user of assets for a certain period during which the second party uses an asset in exchange of making periodic rental payments to the first party without purchasing it. Bangladesh is a small but densely populated country in the South Asia and the people of it mainly depend on agriculture. Due to globalization and liberalization the country gradually shifting towards industrialization and lease becomes a pioneering and alternative way to develop the country through business and industrialization. Lease financing is the most important issue which determines the direction of financial behavior in an organization, a financial level of effort, and the organization’s level of perseverance in the face of obstacles of other types of financing.