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.
The Cost Accounting Standards (CAS) (a) dictate the way in which a contractor must maintain its accounting system and (b) instruct contractors how to account for certain types of costs. The CAS generally apply to any negotiated contract over $500,000 (a covered contract).