One of the key concepts introduced in ABAP 7.40 involves the addressing of entities at a finer granular level than the client. These entities are called Identifiable Business Contexts (IBCs). Some of the advantages of IBCs are:
By addressing business entities instead of technical systems, your application scenarios will be more robust because of the decoupling of business and technical configuration. The scenarios will be independent of hardware, for example.
The size and complexity of messages will be reduced because some information for processing messages that was previously included in the payload is not needed.
Security can be enhanced because you can restrict access to dedicated business entities rather than giving general client level access.