FSA: business combination-purchase method different, sometimes, lead, business

zbird2134

although it uses consolidation method, but I noticed it lead to the same equity for aquirer , but different NI for aquirer.

I am now very confused about equity, proportionate consolidation and consolidation, as sometimes it could reach the same equity/NI, sometime not. And I think I've seen somewhere that said under three method, NI and equity will be the same.

if in the exam, it ask make a statement about NI/equity will be the same under equity/proportionate and full consolidation, I am not sure if I could get correct answer.....