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

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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