HEDGING STRATEGIES IN MANAGING UNCERTAINTY: THE ROLE IN UZBEKISTAN'S TRANSITION TO IFRS

Authors

  • Master's Degree Marupov Abdushukurbek Alijonovich
  • Undergraduate Student Kamoliddinov Sherzodbek Department of Accounting and Audit of the Andijan Institute of Agriculture and Agro Technologies

Keywords:

IFRS Transition, Hedging Strategies, Financial Reporting, Uzbekistan, Forward Contracts, Options, Futures Contracts, Swaps, Financial Stability, Risk Management, Presidential Decree No. 4611.

Abstract

This article examines the role of hedging strategies in managing uncertainties during Uzbekistan's transition to International Financial Reporting Standards (IFRS), as mandated by Presidential Decree No. 4611 on February 24, 2020. The decree emphasizes the importance of adopting IFRS to provide transparent financial information and enhance access to international financial markets. The article explores how hedging strategies contribute to financial stability and transparency during this transition.

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Published

2024-06-06

Issue

Vol. 2 No. 6 (2024): EJEFBD

Section

Articles

License

Copyright (c) 2024 Master's Degree Marupov Abdushukurbek Alijonovich, Undergraduate Student Kamoliddinov Sherzodbek

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

HEDGING STRATEGIES IN MANAGING UNCERTAINTY: THE ROLE IN UZBEKISTAN’S TRANSITION TO IFRS. (2024). European Journal of Economics, Finance and Business Development, 2(6), 1-4. https://europeanscience.org/index.php/2/article/view/659