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.
View recent Updates issued by the FASB. >> More. 1  Effective Dates Each final Accounting Standards Update has an effective date. >> More. 2  Codification FASB Accounting Standards Codificationâ¢ â the single source of authoritative nongovernmental U.S. GAAP. >> More.