iteracom

You mean Acquisition method with Full or Partial Goodwill? right?
full is using in US GAAP only and partial is using in IFRS only
This is correct. US GAAP allows use of Full or Partial Goodwill. Whereas IFRS allows use of Partial Goodwill only.
NI(equity): 200+100*50%
This is correct.
NI(full): 200+100
This is correct.
NI(partial): 200+100*50%
This is incorrect. NI on the consolidated Income Statement will still be 200 + 100.