Aquisition method: Cash Vs Equity offer method, Thank

spartanag07

A buys 80% B assuming:
for 500 Cash
Equity on the consolidated B/S would be: Equity_A + Equity_B + NCI - 500 cash
for 500 new Equity:
Equity_consolidated = Equity_A + Equity_B + NCI + 500
Please confirm. Thank you

hariRaj

Ignore the above post i think the answer is
In all-cash transaction
No change to acquirer’s equity.
In all-equity transaction
date of acquisition: Equity = Old Equity + MV of the equity issued.
post acquisition reporting: Equity = Equity on date of acquisition + Target’s Retained earnings.