Provide a stepwise synthesis for the following. 
Definitions:
Parent Company Method
An approach to preparing consolidated financial statements where the parent company's balances and transactions are presented as the primary entity.
Carrying Amounts
The value at which an asset or liability is recognized in the balance sheet after accounting for depreciation, amortization, and impairment costs.
Negative Goodwill
A situation that occurs when the purchase price of a company is less than the fair value of its net assets, often recognized as a gain in the acquirer's profit and loss account.
Identifiable Net Assets
Assets of an acquired company that can be assigned a fair value and are capable of being separated or divided from the entity for recognition during an acquisition.
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