Financial statements

When I do the consolidation questions from the bpp kit and look at the answer the workings are different such as there is no net assets of subsidiary working instead the retained earnings of both parent and subsidiary are adjusted. I am getting confused and find it difficult and unable to decide which working should I adopt. But then when I look at the kaplan kit’s answer for the same question there is net assets of subsidiary working. But here in the kaplan kit revaluation reserve is not included in the net assets of subsidiary working whereas I think in the notes when calculating non-controlling interest the movement in net assets of subsidiary working has to be taken which suggets that revaluation reserve is included in the net assets of subsidiary working. Also the answer for the same question in both practice kits is different. Looking at different workings for the same question in the two kits is causing confusion and making it difficult to decide which method I should adopt. All of this is causing frustration