Consolidation settled in shares(equity), will asset affected?

If its cash settlement, the answer is easy. When consolidating ballance sheet, the intercorp transaction will be deducted from total asset. What if company A purchase 75% of company B issuing new shares, will total asset after consolidation still be deducted by the market value of the shares? Will total equity after consolidation differrent when using differrent purchase method?

take a look at example 8 p 135 in CFAI text

OK, they are differnt, because newly raised equity. thanks