Published
2024-06-06
Section
Articles
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Copyright (c) 2024 Master's Degree Marupov Abdushukurbek Alijonovich, Undergraduate Student Kamoliddinov Sherzodbek
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
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.
