PDF
…were originally effective for financial statements for the University’s year ending
June 30, 2022 and now are postponed until June 30, 2023 per GASB Statement No. 95.
GASB Statement No. 92, Omnibus 2020, enhances comparability in accounting and financial reporting and
improves the consistency of authoritative literature by addressing practice issues…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_21.pdf