This study examines the impact of IFRS 10 adoption on consolidated financial reports. Our evidence suggests that the new standard is associated with firms consolidating fewer subsidiaries and consolidating fewer subsidiaries with non-majority ownership. The results also indicate that the effects of IFRS 10 adoption are associated with financial reporting incentives. Finally, our results suggest that post-IFRS 10, the value relevance of equity increased and the value relevance of profit decreased for firms reporting fewer subsidiaries. The findings are of particular interest to accounting standard setters who are currently undertaking their post-implementation review of the impact of IFRS 10 adoption.

中文翻译：

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IFRS 10 对合并财务报告的影响

本研究探讨了采用 IFRS 10 对合并财务报告的影响。我们的证据表明，新准则与合并较少子公司和合并较少非多数股权子公司的公司有关。结果还表明，采用 IFRS 10 的影响与财务报告激励措施相关。最后，我们的结果表明，在 IFRS 10 之后，对于报告较少子公司的公司，股权的价值相关性增加，利润的价值相关性降低。这些发现对目前正在对采用 IFRS 10 的影响进行实施后审查的会计准则制定者特别感兴趣。