Cost of Investment in case of consolidation of subsidiary (earlier it was associate)

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In previous year it my Associate but from this year now become my subsidiary. In Computation of Goodwill/Capital Reserve -
Cost of Investment in should be taken either standalone or consolidated ??
Replies (2)
PLS EXPLAIN IN DETAILS .
Sir, pahle assosiate thi but ab subsidiary ho gayi hai.
goodwill kaise calculate hoga


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