[timmyj]

IFRS 9 is effective for annual periods beginning on or after January 1, 2018, with early adoption permitted. IFRS 9 replaces IAS 39, Financial Instruments: Recognition and Measurement; however, since early adoption of IFRS 9 is permitted but not yet mandatory, both IAS 39 and IFRS 9 are eligible for testing on the FAR exam.

-The above note is in Wiley CPAexcel, since we are past the January 1, 2018 date I am unsure how to interpret this message, are both still eligible for testing as the note states?