Solution : https://service.sap.com/sap/support/notes/155183 (SAP Service marketplace login required)
Key words : 
additional key words emu, asset master record, highest explosion level, year-end closing, hot package relevant, 1i -->       hot package, execute program ravrsn00, attached advance correction, local currency changeover, conversion program seuzanlv
Related Notes : 
       
| 140395 | Informix: error in phase CONVERSION | 
| 121626 | Euro LC changeover:important Support Packages info. |