With the adoption of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), Argentina had to adapt to the new international rules on patent law. One of the main points of the Agreement is the possibility of establishing different forms of compulsory licenses and...

The Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) provided for a number of transition periods allowing countries to engage in a phased implementation of their TRIPS obligations. More specifically, transition periods targeted the patenting of pharmaceutical...

Accounting is simply the language of business; like any other field of knowledge, it has its own rules, regulations, and standards, which differ from region to region, country to country, and economy to economy. Having single, universal standards is the dream of many accounting practitioners,...