Resumen:
The purpose of this project is to analyze the financial leasing and its application on the PYMES
mainly in the enterprise ACALOSA S.A; and by doing so, determinate if this way of financial would help
the enterprise to have a foremost liquidity and thus increase its productive capacity. Particularly this
research will be base on the application of the countable and tributary legislation effective in our country,
the international normative, countable principles and other tools which would provide us with a deeper
awareness of how the leasing operates in our financial system. To conclude the present study we will
point the implicit benefits, legal, countable and tributary development and more; as much of the Financial
Leasing as of the Bank Loans through the application applied to the enterprise ACALOSA S.A. gaining
the knowledge of which one of these financial forms will give us a greater financial raise.
