Valuation of Goodwill

i think Adjustment is required in last of given years. You know we take into account Depreciation on revaluation figure for fixed assets. then why not for Current assets

All adjustment into past profit are made for estimation of future profit.if revaluation in current assets is on account for error in last year booking then adjustment should be made otherwise no.

Because past profit are only used as basis and if some thing is wrong in past profits then it must be rectified.

Thank u.