The correct answer is not provided in the list of options, but according to IFRS 10 Consolidated Financial Statements, all entities adopting IFRS for the first time are required to apply the standard prospectively from the date of transition to IFRS. This means they should follow the requirements for attributing total comprehensive income to the owners of the parent and non-controlling interests (option A), the requirements for accounting for a loss of control over a subsidiary and the related requirements of IFRS 5 (option B), and the requirements for accounting for changes in the parent's ownership interest in a subsidiary that do not result in a loss of control (option C). However, there is no requirement in IFRS 10 for first-time adopters to account for consolidated subsidiaries at fair value (option D). Therefore, the answer is:
D. The requirement to account for consolidated subsidiaries at fair value.