Scientific paper ID 2349 : 2023/4

The ments to achieve harmonization in the regulatory framework of the member states of the European Union are essential to achieve a unified European market, guaranteeing the free movement of goods, services, people and capital in the EU. This also applies to the applicable accounting basis, regulated in the Accounting Law, effective from 01.01.2016. The purpose of this article is to perform a comparative analysis of the international and national accounting standard „Leasing“ and to present the main differences that are not in accordance with the harmonization of accounting legislation.