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 Accounting Standards - IAS. What were the 'International Accounting Standards - IAS'. The international accounting standards (IAS) were an older set of standards stating how particular types of transactions and other events should be reflected in financial statements.