When making changes to your Subsidiary Structure it is important to take note that this will have financial reporting impacts on the account. It is highly recommended to do the following:
- Export Financial Statements and Consolidated Exchange Rates before making modifications. This is important especially if you have modified Subsidiaries using different currencies as the Consolidated Exchange Rate may be recalculated.
- Run Period End closing tasks, including Intercompany Elimination (if applicable).
- Check Roles and Permission Restrictions after making the modifications
- Check impact on customization and scripts
You can also check SuiteAnswers ID: 19677 | Change Parent-Subsidiary after Enabling Subsidiary Hierarchy Modification Feature
Please also check this thread: Subsidiary Structure Change