Withthemoderncorporatesystementerpriseshaveestablishedandtherapiddevelopmentofmultinationalcompanies,theconsolidatedfinancialstatementspreparedtheoryandpracticemoreandmoreaccountingtheoryandpracticalconcerns.Thispaperfirstintroducedthenon-controllinginterestinthecontent,andthendescribedinthemergerofthethreestatementsoftheCentralAfricaninterestsoftheshareholderscontroltheperformanceandcharacteristics,andfocusontherelevantdeficiencies,furthertotheUnitedStateslastarticle160ofguidelinesforCasesdiscussedtheconsolidatedstatementofthetheoryofinternationaldevelopmentsandtheconvergenceofthinking.(Fromthenon-controllinginterestinajointstatementtoseethetheoryofchoice)