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.
International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. Accounting standards are based on French GAAP for the private sector, IFRS and IPSAS. 2  Standards are issued by the Conseil de normalisation des comptes publics (Advisory council on public sector accounting standards).