Multiple accounting Principles assignment to Leading Ledger demerit

Dear Experts,

I found that it is ok to put many accounting principles in leading ledger.

What is the difference to do this, compare to create an non-leading ledger, and put one accounting principle into the non-leading ledger.

for example:

leading ledger: US GAAP, IFRS, Local GAAP

compare to

Leading ledger: local GAAP

non-leading ledger: US GAAP

non-leading ledger: IFRS

what is the difference between these two settings?

Thank you

Lei