Made available in DSpace on 2015-12-03T18:32:47Z (GMT). No. of bitstreams: 1 Ricardo_Camargo_de_Araujo.pdf: 1419615 bytes, checksum: 04437bc693cc68941fc575a3a1679938 (MD5) Previous issue date: 2002-10-08 / The leasing has presented a significant growth in the participant countries of the Mercosul, especially in Brazil and Argentina. Aiming at the presentation of a comparative degree of the practiced forms of leasing in each on of the countries, initially, a revision of literature concerning the pertinent subjects to the theme was developed. By this way, the systemization of the bibliographical revision of this study was looked, as a form to discourse, resume and significantly, the financial system in each one of the countries, as well as its respective society of leasing and its peculiar characteristcs. From the confrontation of the revisions, in that it refers to the aspects of the Brazilian and Argentine leasing, the elaboration of a mathematical model became possible, used in the loans amortization. The study is finished with the presentation of a study of cases that makes possible the illustration and validation of the information presented in this research / O Arrendamento Mercantil tem apresentado um crescimento significativo nos pa??ses participantes do Mercosul, especialmente no Brasil e na Argentina. Visando a apresenta????o de um comparativo das formas de leasing praticadas em cada um dos pa??ses desenvolveu-se, inicialmente, uma revis??o da literatura acerca dos assuntos pertinentes ao tema. Desta forma, procurou-se sistematizar a revis??o bibliogr??fica deste estudo, de forma a discorrer, sucinta e significativamente, o sistema financeiro em cada um dos pa??ses, bem como suas respectivas sociedades de arrendamento mercantil e suas caracter??sticas peculiares. A partir da confronta????o das revis??es, no que tange aos aspectos do leasing brasileiro e argentino, tornou-se poss??vel a elabora????o de um modelo matem??tico, utilizado nos empr??stimos com amortiza????o.O estudo ?? finalizado com a apresenta????o de um estudo de casos que possibilita a ilustra????o e valida????o das informa????es apresentadas nesta pesquisa.