Hello,
As per IFRS 3,Goodwill can be computed using 2 methods(Fair value method & Proportionate share method).If the proportionate method is used ,only the acquirer goodwill is computed hence only this will be used in the consolidation however when the Fair value method is used ,the goodwill computed belongs to both the acquirer's and the NCI.
So basically the method used in calculating goodwill determines whether it will be attributable to both aquirer and NCI or only the aquirer.