Changes in composition of a group – Partial Disposal without loosing control

Hi Mike,

If we have 80% of subsidiary and we sell 20% to get to 60%, do we still need to include goodwill in the working for “adjustment to parent’s equity”? I see that in bpp’s example on disposal they only show this if;

a) we sell all of subsidiary
b) we cross the 50% ownership barrier down from 50 %

In their example of going from 80% to 60% they do the following;

F.V of consideration received = X
less: increase in NCI in net assets at disposal (20%x (shares+ret earns)

Are there two different methods for reaching the same answer ? What is the difference between these methods?

Thank you in anticipation.