Regarding consolidation in FR

shares of a company has been purchased on 31/03/2007. shareholding as on 31/03/16 ie on the date of consolidation is 20.76%.consolidation is to done by applying AS-23 ie equity method. before 1/4/15 there was no requirement to prepare consolidated financial statements if there is no subsy. now the question is whether profits of associate is to taken from 2007 onwards ie from the date of acquisition or from 2015 onwards for bifurcating pre & post.