Which of These Describes the Correct Order of Steps of Consolidation

Which of these describes the correct order of steps of consolidation of statements of financial position?

A) Initially calculate the goodwill,then revalue the net assets of the subsidiary to fair value.Then consolidate the accounts
B) Initially calculate the goodwill,then consolidate the accounts.
C) Initially revalue the assets of the subsidiary to fair value then consolidate the accounts
D) Initially add the total assets of the combination then the liabilities and then calculate the goodwill