Leasing can be described as gaining the right of use of any property for a temporary period of time without having its ownership. In other words it is a tool of financing which can be described as granting the right of usage of an investment good, the ownership of which is held by financial leasing company, to the buyer in exchange for the leasing fee designated before and giving the ownership to the user at the end of the agreement as per the purchasing option.

In Turkey leasing has taken its current shape with the 3226 numbered Financial Leasing Law which took effect in 1985. In1986 the first leasing company was established and since then financial leasing has had a big share in financing the investments is our country.

Factoring is a financial activity which is based on financial organizations’ called ‘factor’ or ‘factoring company’, purchasing the claims of companies which make so much sale on credit. A factor undertakes several duties related with the credit sales made by the seller company such as keeping accounts, receiving the amounts receivable of the credited sales in a timely manner and tracking the process, compensating all damages if the receivables could not be received, lending credit to the seller company over the rate of selling amount, gathering information about the existing and potential customers and making market survey in order to increase sale opportunities.

• Independent External Auditing,
• Tax Auditing,
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• International and Local public offerings,
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• Due Diligence,
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• Providing support services, seminars and trainings related with UFRS, US GAAP and European Union accounting standards,

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