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I was planning on writing about goodwill, but actually came up with a different idea. One particular item, goodwill, continues to be one of the most complicated areas of business consolidations, but before tackling it, maybe we should have a look at which IFRS and IAS statements are most relevant to BCS. I am benefiting from EU page where all unofficial IAS and IFRS documents are stored and available for download, but I'm not endorsing this particular source, but simply note that it's there. To get authoritative announcement you will probably have to work with your company auditor.

My primary source for the percentage weights is the SAP IFRS book referenced here. Next is the list of IFRS and IAS that are relevant for SAP-BCS followed with the actual IFRS and IAS table as they are currently published.

IFRS 1, 3, 5, 8

IAS  1, 2, 10, 12, 16, 18, 19, 21, 27, 28, 31, 32, 34, 36, 38, 39, 40

 Statement  Title  Weight
  IFRS 1 First-time Adoption of International Financial Reporting Standards     3%
  IFRS 2 Share-based Payment 
  IFRS 3 Business Combinations   15%
  IFRS 4 Insurance Contracts 
  IFRS 5 Non-current Assets Held for Sale and Discontinued Operations     3%
  IFRS 6 Exploration for and evaluation of Mineral Resources 
  IFRS 7 Financial Instruments: Disclosures 
  IFRS 8 Operating Segments     3%
  IAS 1 Presentation of Financial Statements     3%
  IAS 2
 Inventories     2%
  IAS 7
 Cash Flow Statements 
  IAS 8
 Accounting Policies, Changes in Accounting Estimates and  Errors 
  IAS 10
 Events After the Balance Sheet Date     3%
  IAS 11
 Construction Contracts 
  IAS 12
 Income Taxes   10%
  IAS 16
 Property, Plant and Equipment     3%
  IAS 17
  IAS 18
 Revenue     3%
  IAS 19
 Employee Benefits     1%
  IAS 20
 Accounting for Government Grants and Disclosure of Government  Assistance 
  IAS 21
 The Effects of Changes in Foreign Exchange Rates     5%
  IAS 23 Borrowing Costs 
  IAS 24 Related Party Disclosures 
  IAS 25 Accounting and Reporting by Retirement Benefit Plans 
  IAS 27 Consolidated and Separate Financial Statements     3%
  IAS 28 Investments in Associates     5%
  IAS 29 Financial Reporting in Hyperinflationary Economies 
  IAS 31 Interests in Joint Ventures     3%
  IAS 32 Financial Instruments: Presentation     1%
  IAS 33 Earnings per Share 
  IAS 34 Interim Financial Reporting     3%
  IAS 36 Impairment of Assets   20%
  IAS 37 Provisions, Contingent Liabilities and Contingent Assets     2%
  IAS 38 Intangible Assets     3%
  IAS 39 Financial Instruments: Recognition and Measurement     4%
  IAS 40 Investment Property     2%
  IAS 41