The paper serves as a continuation of a previously conducted research in the area of consolidated financial statements. The research focuses on two aspects: the concept of "control" and accountant's judgement. The authors' analysis focuses on the impact of the transition from the previous standard texts to an amended (improved) wording of the standard in the absence of changes to the original (formulated as the basis) concept by the example of transition from IAS 27 to IFRS 10. The research was carried out and based on a dynamic quantitative and qualitative analysis of 250 consolidated financial statements in accordance with IFRS for 2015 and 2012. The paper presents the results of the confirmation of hypothesis regarding the substantial influence of the judgement on determining the scope of consolidation within the concept of "de facto" control: 41.54% of Russian companies declared their application of the judgment in determining the scope of consolidation in consolidated financial statements for 2015 (37.50% in consolidated financial statements for 2012, respectively). The paper also reveals factors which have had the greatest impact on accountant's decision-making regarding to the forming the scope of consolidation (the scale and an industry of the company).