Solution : https://service.sap.com/sap/support/notes/788449 (SAP Service marketplace login required)
Key words :
CL_ABAP_FILE_UTILITIES, CHECK_FOR_BOM
Related Notes :
| 1375438 | Globalization Collection Note |
| 1319517 | Unicode Collection Note |
| 1038151 | Legacy files in LSMW: BOM for UTF-8 not possible |
| 910857 | Incorrect characters (#) in batch input session |
| 863392 | RFBIBL00: The first record is not a session record |
| 855495 | RFBIDE00 / RFBIKR00: First record is not a session record |
| 752835 | Usage of the file interfaces in Unicode systems |
| 747615 | Tool for converting files from one code page to another |
| 27 | Recommendations for the ABAP file interface |