Valuation of Goodwill

In case of valuation of goodwill  in Accounts CA Final, if revalued amount of Current assets like debtors & stock are given then whether these have to be adjusted in Last year profits in order to calculate Future maintainable Profit ?

Parveen SHarma sir has told students to make these adjustment, but in ICAI module there is no such adjustment in profits. In Module Revalued Current assets are adjusted only in Capital Employed