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.
1 A Message from the Director-General I am pleased to announce that WHO has successfully implemented the International Public Sector Accounting Standards (IPSAS) for financial accounting and reporting.This is a significant achievement for WHO and raises further the standard of financial reporting. key goal of the WHO Reform is to improve managerial accountability, internal controls and the dissemination of financial information to stakeholders. Improvements in the accounting and reporting of financial information arising from IPSAS implementation have facilitated the achievement of this goal.