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The best answer would explain all the matters to be considered.
When consolidating, control is assumed to be >%, therefore percentage holding will be irrelevant, which implies that you will add the parents assets and liabilities together with the subsidiary.
Goodwill (Full goodwill method), entry will be adjusted against items such, share capital, opening retained, revelation surplus..etc
Eliminate inter-company items, such Inventory, sales, assets etc.
These are the typical issues that should be considered.
Percentage of shareholding, direct by the parent company or indirect, understand which are the subsidiaries and which are the associates or jointly-controlled, get the inter-company transactions and balances which will be eliminated, pre-acquisition reserves of subsidiaries. Obtain fixed assets (non-current assets) intercompany to eliminate the unrealized margin, the same for inventory stock sold and still in balance of the receiving company. These are the main heads up and then follow IAS.
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