求翻译，拜托啦，中翻英

With the modern corporate system enterprises have established and the rapid development of multinational companies, the consolidated financial statements prepared theory and practice more and more accounting theory and practical concerns. This paper first introduced the non-controlling interest in the content, and then described in the merger of the three statements of the Central African interests of the shareholders control the performance and characteristics, and focus on the relevant deficiencies, further to the United States last article 160 of guidelines for Cases discussed the consolidated statement of the theory of international developments and the convergence of thinking. (From the non-controlling interest in a joint statement to see the theory of choice)