GUIDANCE COUNSELLING - IGC
GUIDANCE COUNSELLINGCORE COMPETENCIES &PROFESSIONAL PRACTICEInstitute of Guidance CounsellorsInstitiúid na gComhairleoirí Treorach
TABLE OF CONTENTSGuidance Counselling: Core Competencies and Professional PracticeTable of Contents. 2Table of Abbreviations and Acronyms. 4Table of Illustrations. 5Acknowledgements and Disclaimer. 6INTRODUCTION. 7Part One: Guidance Counselling Competency & Practice Framework1. THE COMPETENCY FRAMEWORKIntroduction – The Framework. 9The Guidance Counsellor. 10Theoretical Knowledge and Skills. 11Core Guidance Counselling Competencies. 12The Competency Framework Information Sources. 132. CORE GUIDANCE COUNSELLING COMPETENCYIntroduction. 14The Client Counsellor Relationship. 16Knowledge. 18Counselling Skills. 19Professional Attitude and Practice. 20Counselling Competency Section Information Sources. 213. CORE GUIDANCE ASSESSMENT COMPETENCYIntroduction. 23Assessment Interventions. 25Guidance Counsellor Assessment Competencies & Guidelines.26Assessment Section Information Sources. 294. CORE GUIDANCE PRACTICE COMPETENCYIntroduction. 31Vocational Guidance: Knowledge & Practice. 33Personal/Social Guidance: Knowledge & Practice. 38Educational Guidance: Knowledge & Practice. 42Practice Competency Information Sources. 462Institute of Guidance Counsellors
Part Two: Professional Practice Guidelines5. THE GUIDANCE COUNSELLORProfessional & Professionalism. 496. PROFESSIONAL PRACTICE GUIDELINESContracting. 50Confidentiality & Its Limits. 51Valid Consent. 52Competence. 52Record Keeping & Access to Records. 52Self Care. 53Continuous Professional Development. 53Supervision. 54Professional Practice Section Information Sources. 54CONCLUSION. 57GENERAL BIBLIOGRAPHY. 59AppendicesAPPENDIX 1 Recommended Procedure forEthical Decision Making.69APPENDIX 2 Information Sources Relating to Testingand Suppliers of Tests.70APPENDIX 3 Guidelines for Developing Policy inRelation to Psychometric Testing. 72APPENDIX 4Communicating Test Results to Clients. 73APPENDIX 5 Some National & International PolicySources of Relevance to Guidance. 75APPENDIX 6 Equality and EmploymentEquality Legislation.77Institiúid na gComhairleoirí Treorach3
ABBREVIATIONS AND ACRONYMSACCSAssociation of Community and Comprehensive SchoolsAEGAIAdult Education Guidance Association of IrelandAIOSPAssociation Internationale d’Orientation Scolaire et ProfessionnelleAPAAmerican Psychological AssociationBJGCBritish Journal of Guidance CounsellingBPSBritish Psychological AssociationCEDEFOPEuropean Centre for the Development of Vocational TrainingCDSGCCommittee of Directors of Studies in Guidance CounsellingCICACareer Industry Council of AustraliaCMSCareer Management SkillsDESDepartment of Education and SkillsDJEIDepartment of Jobs, Enterprise and InnovationEAEAEuropean Association for the Training of AdultsEGFSNExpert Group on Future Skills NeedsELGPNEuropean Lifelong Guidance Policy NetworkETBIEducation and Training Board IrelandFYAFoundation for Young AustraliansIAVGInternational Association for Vocational GuidanceIAEVGInternational Association for Educational and Vocational GuidanceICCDPPInternational Centre for Career Development and Public PolicyIGCInstitute of Guidance CounsellorsNCGENational Centre for Guidance in EducationNGFNational Guidance ForumNICENetwork for Innovation in Career Guidance and Counselling in EuropeNRDSHNational Registry of Deliberate Self HarmNSACPPNational Standards & Accreditation of Career Practitioners Project (Australia)OECDOrganisation for Economic Co-operation and DevelopmentPSIPsychological Society of IrelandQUALIFAXNational Learner’s DatabaseSOLASFurther Education and Training AuthorityTRACETransparent Competencies in EuropeTUSLAChild and Family Agency4Institute of Guidance Counsellors
TABLE OF ILLUSTRATIONSPageFigure 1The Guidance Counselling Competency Framework.9Figure 2Professional Competence.10Figure 3Theoretical Knowledge and Skills.11Figure 4The Core Professional Competencies.12Figure 5Counselling Competency Framework.14Figure 6The Client Counsellor Relationship.16Figure 7Knowledge of Counselling.18Figure 8Counselling Skills.19Figure 9Ethical Attitude and Practice.20Figure 10 Assessment Competencies, Knowledge and Skills.25Figure 11 Guidance Counsellor Assessment Competencies.26Figure 12 Guidance Counselling Practice.31Figure 13 Guidance Counselling: Vocational Context.33Figure 14 Guidance Counselling: Personal Social Context.38Figure 15 Guidance Counselling: Educational Context.42Figure 16 Traits of Professionalism.49Figure 17 Aspects of Professional Practice.50Institiúid na gComhairleoirí Treorach5
ACKNOWLEDGEMENTS AND DISCLAIMERThe authors would like to acknowledge and thankCommunicating Test Results: Guidelines for Testall, including those guidance counsellors workingUsers (2016).in a variety of sectors, who have contributed byway of submissions, critique and support to theWe wish to thank, most particularly, Professordevelopment of this document in the course of itsMichael O’Rourke1, who acted as the externalresearch and writing.reader of the document, for his insightful critiqueand his overall support and encouragement in theThe Institute of Guidance Counsellors wishesproduction of this IGC publication.to thank the Federation of Associations forCounselling Therapy in British Columbia forOn behalf of the Institute of Guidance Counsellorstheir kind permission to quote freely from their(IGC), the authors of Guidance Counselling: Corepublished work, The National Entry to Practice ProfileCompetencies and Professional Practice arefor Counselling Therapists (2007).Maureen Maughan (Chair)The Institute also wishes to thank the BritishBreeda CoylePsychological Society for permission toPJ McGowanreproduce, in Appendix 4, their recent publication,Patricia WroeSeptember 2016DISCLAIMERThe authors have made every effort to acknowledge information sources. The IGC accepts noresponsibility for omissions and, in the event of exclusions, will undertake to rectify in future editions ofthis document.The inclusion of a source of information or publication is not to be interpreted as an endorsement by theIGC of the entire content, policies or guidance contained in this source, where these are at variance withstated, documented or published policy positions of the professional body.1Professor M. L.O’Rourke, School of Psychology, Trinity College Dublin and the Education Department, Maynooth University.Dr O’Rourke is a visiting Professor to the University of Indiana, South Bend USA, and External Examiner to the Schoolof Psychology, University of Strathclyde, Scotland.6Institute of Guidance Counsellors
INTRODUCTIONThe Institute of Guidance Counsellors, in publishing thisThis document aims to give a clear analysis ofdocument, Guidance Counselling: Core Competencies andthe competencies underpinning the professionalProfessional Practice, is giving expression to two of therole and functions of the guidance counsellor. Theaims set out in its initial discussion document, A Visionauthors reviewed the international literature on thefor the Future Practice of Guidance Counselling in Irelandcore competencies required by guidance counsellors(2013) namely,before arriving at those listed in this document. Thecompetencies outlined are the foundational generic the promotion of a holistic modelof guidance counselling, the articulation of a generic professionalcompetencies required of the guidance counsellor,irrespective of the context or sector in which theguidance counselling professional works.competency frameworkThe acquisition of these competencies is a life-longThe evidence for the guidance counsellor’s contributiontask of personal and professional developmentto fostering clients’ critical self-knowledge, attitudesunderpinned by a willingness to engage constantlyand life-building skills is growing. Guidance counsellorsin reflexive practice in order to master the theoreticalhave an impact on educational, social and economicknowledge and skills base required.outcomes. This is a continuous process throughoutthe “client” lifespan from helping to reduce schoolThis document is aimed primarily at the guidancedropout and increasing student academic achievementcounselling professional in whatever context they work,initially; to providing more motivated and intentionaland equally importantly, at all interested stakeholders:lifelong learners, at whatever stage of their lives andpolicy makers, key partners, and also the wider publiccareer development, thus enabling them to managewho would like to learn about the work, knowledgeproactively career choices and transitions to becomebase, and core competencies of the guidancearchitects of their own futures.counselling professional.Such individual skills are essential in today’s knowledgeFinally, in presenting this document, the Instituteeconomy. Uncertainty and constant change willof Guidance Counsellors hopes to present a clearchallenge our citizens to possess the resilience tounambiguous picture of the knowledge, valuesadapt positively, often in adverse conditions, across theand attitudes which constitute the basis for thelifespan.competencies which guidance counsellors possess.This practice document is intended to imbue membersA clear articulation of the need for a holistic model ofwith confidence in their competencies; to encourageguidance counselling, a model which tends to be athem to continue the task of their maintenance andcompromise between the best of American practice,further development in order to help their clients to faceemphasizing personal counselling, and that of somethe challenges ahead; and to increase the knowledge,European countries which focus on the narrowerunderstanding, and appreciation, of those in the widerconcept of vocational guidance, has never been moreguidance counselling community to the rich andimperative.valuable resource that is guidance counselling.Institiúid na gComhairleoirí Treorach7
PART ONETHE GUIDANCECOUNSELLINGCOMPETENCY &PRACTICE FRAMEWORK
1. THE COMPETENCY FRAMEWORKIntroduction – The FrameworkCORECOMPETENCIESCOUNSELLING& ASSESSMENTSELFVOCATIONALEDUCATIONALPERSONAL/ SOCIALETHICAL VALUES& e 1. The Guidance Counselling Competency FrameworkCOMPETENCECompetence is the ability to ‘identify requirements in complex situations and to solve complex tasks throughthe activation of specialist knowledge, skills, experiences, feelings, values, interests and motivations, and to actindependently and purposefully according to the analysis of the situation. Competence further comprises theability to (self) critically reflect and assess one’s activities regarding the situation and results, in order to learn fromfuture challenges’ 2The IGC competency framework describes a dynamicrelationship is central to the work of the guidancemodel which sees the self of the guidance counsellorprofessional. The framework is best understood as aas the central component in the practise of the corefeedback loop system in which, following initialprofessional competencies of guidance counselling.generic training and skill development, the profession-While an essential element is the underpinning theo-al is engaged in skills acquisition and competencyretical knowledge and the acquisition of the necessarydevelopment through CPD, supervision and advancedskill base for the development of the core professionaltraining in guidance counselling skills, appropriate toand practice competencies, the client – counsellorthe service context.2OECD (2003) Definition and Selection of Key Competencies: Executive stitiúid na gComhairleoirí Treorach9
1. THE COMPETENCY FRAMEWORKThe Guidance CounsellorPROFESSIONALISMThe basis for competent practice resides in thepersonal qualities, values and attitudes of theguidance counsellor. Personal and professionalmaturity is characterized byCORE & PRACTICECOMPETENCIES an openness to continuous reflexiveexploration of self and practiceSELF the willingness to commit to ongoing personaland professional development an openness to change, to alternativeapproaches an appreciation of difference and diversity the ability for independent judgment andresponsibility for actionsFigure 2. Professional Competencewhich we live and work, and an understandingof how these contexts impact on the ways weinterpret our world are an essential basis forThe capacity to reflect on action, so as to engagereflexivity.in a process of continuous learning, is one of thedefining characteristics of professional practice.3Developing professional competence is a life-‘Thinking reflectively includes reflection in andlong task, requiring ongoing commitmenton practice’ ‘an awareness of self in relationship’to the process of personal and professionalwhich enables the guidance counsellor ‘todevelopment. The development of effectivemonitor their own reactions to the person andpractice in guidance counselling depends onto use this information to build a more effectivethe presence of attitudes reflecting opennesshelping relationship’.4 In addition, an awarenessto alternative approaches, an appreciation ofof the personal, social and cultural contexts indiversity, and a willingness to change.53Schon, Donald. (1983) cited in Atherton J.S. (2013) Learning and Teaching; Reflection and Reflective Practice[On-line: UK] retrieved 2 July 2015 from cti.htm4Mc Leod, J. (2007) cited in Committee of Directors of Studies in Guidance Counselling Competencies For GuidanceCounselling Education Programme Interim Guidelines Dublin NCGE (2011)5See, Ibid, (2007)10Institute of Guidance Counsellors
1. THE COMPETENCY FRAMEWORKTheoretical Knowledge and SkillsAdded to the values, attitudes and personal maturity of the self, the underpinning theoretical knowledgeand the skills base of the guidance counsellor are both essential components to the acquisition of the coreprofessional and practice competencies in guidance counselling.COUNSELLINGPERSONAL& ACTICEVOCATIONALPROFESSIONALISM Theories and Models of Counselling Counselling Skills, Reflexive Practice & Process The Counselling Relationship An Understanding of the Nature of Groups and Group Work The Psychology of Human Development Career Development Across the Lifespan Mental Health, Well Being & Spirituality Multiculturalism, Social Contexts, Diverse Populations and Work Contexts Psychometric Tests and Measurement - Principles & Practice Ability, Aptitude Tests Intelligence Variability: MI, EQ, Practical, Entrepreneurial Appropriate Behaviour Assessment Instruments Self -Report Tools - Interest, Personality, Values Qualitative Career Assessment Measures Knowledge of Education & Training Pathways National & International Systems Planning & Implementation Practice Management & Record Keeping Guidance Counselling Processes & Approaches Guidance Counselling Interventions Pre & Post Guidance Counselling Evaluation ICT Theories of Career Development Across the Lifespan The Nature of Work Career Regeneration Global Perspectives Career & Labour Market Information Evaluation and Accountability An Understanding of, and Adherence to, Ethical Practice Further Education and Training Continuous Professional Development An Understanding of Professional Boundaries & Self Care Legislation Relevant to the Practice ContextFigure 3. Theoretical Knowledge and SkillsInstitiúid na gComhairleoirí Treorach11
1. THE COMPETENCY FRAMEWORKCore Guidance Counselling CompetenciesThe guidance counsellor engages in a professional, collaborative and holistic way to facilitate clients intheir unique identification of strengths, skills, possibilities, resources and options at key developmentalmilestones through their lifespan in areas relating to personal, social, educational and vocationalconcerns. Competencies are the core professional knowledge and skills the guidance counsellor bringsto bear in his or her work with clients to facilitate the process of guidance counselling.The core professional competencies in guidance counselling are:1. Counselling2. acticePROFESSIONALISMGUIDANCECOUNSELLING PRACTICEASSESSMENTCOUNSELLINGFigure 4. The Core Professional Competencies12Institute of Guidance Counsellors
1. THE COMPETENCY FRAMEWORKCompetency Framework Information SourcesAIOSP. (September 2003) International Competencies for Educacational and Vocational GuidancePractitioners. Bern.IAEVG. English.pdfCareer Industry Council of Australia (2006) Professional Standards for Australian CareerDevelopment Practitioners Australia: CCIA, Cited in National Guidance Forum Report, 2007Committee of Directors of Studies in Guidance Counselling (CDSGC) (2011) CounsellingCompetencies for Guidance Counselling Education Programmes: Interim Guidelines Dublin: NCGEHerr, Edwin. and Cramer, Stanley. (1996) Career Guidance and Counselling through the Lifespan,New York: Harper CollinsHerr, Edwin. (1997) Career Counselling: A Process in Process. British Journal ofGuidance and Counselling (BJGC), 25 (1)Laws, Bill., et al. (2002) New Perspectives on Career and Identity inthe Contemporary World. BJGC, 30 (4)McLeod, J. (2007) Counselling Skills. Maidenhead: Open University Press.OECD (2003) Definition and Selection of Key Competencies: Executive Summary.www.oecd.org/dataoecd/47/61/3507036Schon, Donald. (1983) cited in Atherton, J. S. (2013) Learning and Teaching;Reflection and Reflective Practice [On-line: UK] retrieved 2 July 2015 eflecti.htmSuper, Donald E. The Two Faces of Counselling: or is it Three? Career DevelopmentQuarterly, 42, 132-136. http://search.epnet.com 7th July, 2004Weber, P. (Ed).et al. (2012) NICE Handbook for the Academic Training of CareerGuidance and Counselling Professionals, Heidelberg: Heidelberg fInstitiúid na gComhairleoirí Treorach13
2. CORE GUIDANCE COUNSELLING ITUDESAND PRACTICEFigure 5. Counselling Competency FrameworkGuidance counselling involves a collaborativeeffectiveness in the guidance counselling process.professional relationship to facilitate clients inWhen accurate empathy is combined withtheir unique identification of strengths, skills,genuineness and unconditional positive regard, itpossibilities, resources and options at keyprovides the ultimate in psychological safety.developmental milestones through their lifespanThe choice of strategies used by a guidancein areas relating to personal, social, educationalcounsellor will depend on professional judgement,and vocational concerns.the client, the presenting issue, the specificThe counselling process emphasises theneed and the client context. The counsellingestablishment of a strong, empathic, trustingcompetency includes cognitive, affective andrelationship between guidance counsellorbehavioural components6. Personal issues andand client. This is core to the counsellor’svocational7/educational concerns can present6Ridley, Charles, R., Mollen, Debra., and Kelly, Shannon M. (2011) Beyond Microskills: Toward aModel of Counselling Competence. The Counselling Psychologist, XX(X) 1-40. Sage Publications, p.1.7In this document we employ the more encompassing term ‘vocational’14Institute of Guidance Counsellors
2. CORE GUIDANCE COUNSELLING COMPETENCYconcurrently in counselling. It has been arguedThe guidance counsellor possesses andthat it is impossible to separate so distinctlydemonstrates competence in the following fourcareer and personal issues. It is the person andsubsets as they relate to the core competencethe context, as well as the process and contentof Counselling: (a) The Counselling Relationshiporientation collectively, that provide the most(b) Knowledge, (c) Counselling Skills and (d)complete picture of career development.Professional and Ethical Attitudes and Practice,8with each area further subdivided into specific‘A competency-based approach to guidancecompetences. No element of a competency, however,counselling’, as used in this professional practicecan be viewed in isolation: each competencyoutline, refers to standards achieved which canqualifies each of the other competencies withbe evaluated. However, these standards musteach practitioner attempting to achieve a uniquealways be interpreted in contexts where guidanceintegration. These skills and attitudes, and thiscounsellors engage with the ‘client’s wholeknowledge base, are considered prerequisites forperson and his or her well-being.’competent work with clients on personal issues9within a guidance counselling context.The counselling competences above at A – Dinclude those identified in the Guidelines forEnabling clients to see the world as it is, andCounselling Competencies drawn up by the Irishempowering them to make their lives richer andDirectors of Studies in Guidance Counsellingmore fulfilling, are some of the important challenges10many of which, in turn, were built on thoseof the professional role of the guidance counsellor.identified in the report of the National Guidance‘To make the world a better place for others, that isForum.surely a powerful source of meaning’12811 Porfeli et al, (2005), Theories of Career Development: Core Concepts and Propositions, Connecticut: Information Age Publishing. Cited inGeary, T., and Liston, J., (1993) The Complexity of Implementing a Guidance Counsellor Education Programme University of Limerick, p.6.9 Committee of Directors of Studies in Guidance Counselling, (2011) Counselling Competencies for Guidance Counselling EducationProgrammes: Interim Guidelines, Dublin NCGE, p.4.10Committee of Directors of Studies, OP.CIT. (2011)11National Guidance Forum, (NGF), Competencies Report, Guidance for Life, 2007, pp.15-16.12Yalom, Irvin. (2008) Staring at the Sun, San Frarncisco: Jossey-Bass p.77.Institiúid na gComhairleoirí Treorach15
2. CORE GUIDANCE COUNSELLING COMPETENCYA. The Client Counsellor RelationshipThe Guidance Counsellor should seek to exercise theDfollowing competencies when working with clients:A.1 Practice in accordance with the Scope ofPractice13CA.2 Explain the scope of practice14 and attend toclient’s expectations of counselling, includingthe responsibilities of both the guidanceBAcounsellor and client in the counsellingrelationshipA.3 Explain confidentiality and its limits, andobtain informed consent where requiredA.4 Contract and set boundaries appropriatelyCLIENTCOUNSELLORRELATIONSHIPA.5 Develop the ability and the confidence toestablish and maintain a collaborative,congruent and effective relationship with theclient, informed by a theoretical frameworkFigure 6. The Client Counsellor Relationshipand world viewA.6 Demonstrate core conditions of theskills. Identified as a minimum are thecounselling relationship (empathy, trust,following counselling skills: activegenuineness, unconditional positive regard,listening, clarifying, paraphrasing, settingacceptance and empowerment)boundaries, contracting, challenging,A.7 Employ an eclectic and balanced approach tofocusing, motivating, utilizing non-verbalassisting clients while attending to one’s owncommunication, probing, questioning,and client’s sensations, feelings, thoughtsreflecting feelings, immediacy, prioritisingand behavioursissues, structuring, summarising a sessionA.8 Use clear and concise oral communication15A.9 Demonstrate a range of individual,group counselling and communicationand reviewing progress16A.10 Pay attention to the significance of non-verbalcommunication and respond appropriately13The attention of members is drawn to the IGC Code of Ethics.14 See also, Task Group for Counsellor Regulation in British Columbia (2007). ‘Scope of Practice’, cited in National Entry ToPractice Competency Profile For Counselling Therapists (3.2a)15Ibid. (2007) (2.1a)16National Guidance Forum, (NGF) Competencies Report, Guidance for Life, 2007 p.1516Institute of Guidance Counsellors
2. CORE GUIDANCE COUNSELLING COMPETENCYA.11 Help clients to change the focus ofdiscourse working fromas bereavement, bullying, health issues,relationship issues, suicide and self-harm,transitional difficulties, stress, personal/past to presentsexual identity and peer pressure 17A.17 Facilitate clients in envisioning their ownothers to selfpotential, identifying options, 18 makingdecisions, resolving difficulties andfacts to feelings andmaking a personal planA.18 Identify and respond to a client’sreflection to appropriate actionnarrative of vulnerabilities, strengths,resilience and resources in a flexible while remaining sensitive to their viewsregarding what constitutes appropriatemannerA.19 D emonstrate an awareness of, andchange in their lives, enabling analysissensitivity, to the unique familial,and reconfiguration of their situation andsocial, cultural and economicthen visualising and preparing for anycircumstances of clients and their racial/potential difficulties/setbacksethnic, gender, age, physical and learningA.12 Have the confidence to challenge clientswhen it is appropriate to do so, and to bechallenged in turnA.13 R
document, Guidance Counselling: Core Competencies and Professional Practice, is giving expression to two of the aims set out in its initial discussion document, A Vision for the Future Practice of Guidance Counselling in Irelan d (2013) namely, t
Unit 8: Continuing Personal Development in Counselling 57 Unit 9: Human Development in Relation to Counselling 63 Unit 10: Client Work in Therapeutic Counselling 69 Unit 11: Counselling for Loss and Grief 75 Unit 12: Counselling Clients Who Have Experienced Abuse 81 Unit 13: Counselling Young People 87 Unit 14: Relationship Counselling 93
a variety of therapeutic models is provided in our books Practical Counselling Skills (Geldard and Geldard, 2005, available in the UK and Europe) and Basic Personal Counselling (Geldard and Geldard, 2012, available in Australia and New Zealand). Counselling young people involves different demands from those encountered when counselling adults. By making use of a very wide range of counselling .
Counselling Card 4. Importance of exclusive breastfeeding during the first 6 months Counselling Card 5. Breastfeed on demand, both day and night (8 to 12 times) to build up your breast milk supply Counselling Card 6. Breastfeeding Positions Counselling Card 7. Good Attachment Counselling Card 8. Feeding a low birth weight baby Counselling Card 9.
Counselling is used in a variety of situations: psychological counselling, career counselling, legal counselling, etc., and has to do with engaging and assisting people facing a specific problem, to solve the problem or identify the acceptable coping mechanism. Despite there is not a single definition of "counselling",
Learning Objectives After completing this section the learner will be able to: zz understand the significance and scope of guidance and counselling zz explain the basic concepts in guidance and counselling zz have basic understanding and knowledge required for guidance and counselling as a profession. Significance Every human being comes across challenges and stress that must be
Counselling Psychology Graduate Students' Handbook Revised June 17, 2021 9 Counselling Psychology at McGill University The Counselling Psychology programs at McGill University were instituted in the mid-1960s. The Master of Education (MEd) degree in Guidance and Counselling was created and first awarded in 1966 in what
UNIT 1 NATURE OF GUIDANCE AND COUNSELLING CONTENTS 1.0 Introduction 2.0 Objectives 3.0 Main Content 3.1 Definitions 3.1.1 Meaning of Guidance 3.1.2 Meaning of Counselling 3.2 Types of Counselling . guidance and counselling has been in existence while Shaikh (1978) in Omoni (2009) mai
accounting requirements for preparation of consolidated financial statements. IFRS 10 deals with the principles that should be applied to a business combination (including the elimination of intragroup transactions, consolidation procedures, etc.) from the date of acquisition until date of loss of control. OBJECTIVES/OUTCOMES After you have studied this learning unit, you should be able to .
