Differences between consolidation with Direct share and Group share?

Dear all,
I am new in consolidation of investments.
Example illustrated from SAP help directory showed that the amount of goodwill arises from acquisition with direct shares will be more, Why?
In what circumstances acquisitions with direct share is used instead of Group share?
Thanks.
Regards,
Renee

Direct shares and Group shares: 
The group share and minority share of investments and equity in acquisitions of an investee unit are evaluated on the basis of the current percentages of ownership.
·       Acquisitions with direct shares (used in U.S. GAAP statements)
·       Acquisitions with groups shares (used in German HGB statements).
If acquisitions are calculated on the basis of direct shares, only investment paths between the immediate upper units and the investee unit are taken into account; group shares of the remaining upper units are not taken into account.
The entire ownership grid is taken into account when using acquisitions with group shares. The group share in the investee unit results from taking into account all investment paths that lead from the parent units of the consolidation group to the investee unit.

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