Is deferred consideration recognised in parent's separate SoFP ?

From what I've learnt, when parent purchase a subsidiary, it pass this double entry in its separate accounts : DR Investment in subsidiary CR Bank If the consideration is a deferred one, this entry should be : DR Investment in subsidiary CR Deferred consideration At year end, it pass an entry for unwinding of discount : DR Finance cost CR Deferred consideration All these entries are made in parent's individual accounts so there should be a deferred consideration shown in parent's separate statement of financial position (SoFP), and when doing consolidation, we do not have to make any adjustment regarding deferred consideration. But what I've read in BPP textbook is there is no deferred consideration in parent's separate SoFP, it is only shown in group's consolidated SoFP and so is the unwinding of discount. It is charged to group's consolidated statement of profit or loss. Which treatment are correct sir ? And if deferred consideration is not shown in parent separate SoFP, why is it so ? I think the parent has the obligation to pay an amount in the future to the previous shareholders of the subsidiary so a liability has to be recognised in parent's individual financial statements.