Consolidation 5 steps workings

Hi Mike
Your consolidation working steps is quite different from Kaplan. You have the following as opposed to Kaplan’s

Mike’s
w1 (Group Structure)
w2 (Goodwill)
w3 (Consolidated retained earnings)
w4a (NCI)
W5A (Investment in Ass)

Kaplan
w1 (Group Structure)
w2 (Net Asset)
w3 (Goodwill)
w4 (NCI))
w5 (Group retained earnings)

Does it really make a difference how it is laid out as I prefer Kaplan’s method

Thank you
Bee