Licensed practical nurses, who are called licensed vocational nurses in Texas and California, provide basic nursing care in a variety of health-care settings. LVNs and LPNs earn their training through a one-year nursing diploma program, typically offered at a vocational school or community college. After graduating from an accredited program and passing a national licensing exam, these nurses can practice in any of the 50 states.
Effective Dates. The FASB Accounting Standards Codification â¢ is the single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles (GAAP). The FASB offers a number of learning resources to help users get the most out of the Codification.
On 13 February 2014, the Organization for Economic Co-operation and Development (OECD), at the. request of the G8 and the G20, released a model Competent Authority Agreement (CAA) and Common. Reporting Standard (CRS) designed to create a global standard for the automatic exchange of financial. account information.