Solution : https://service.sap.com/sap/support/notes/107211 (SAP Service marketplace login required)
Key words : 
period limits            fy variant 1   fy variant 2-----------------------------------------------------01/01/1999 - 01/31/1999   period 1      period 702/01/1999 - 02/28/1999   period 2      period 803/01/1999 - 03/31/1999   period 3      period 9, terms cross-company code cost accounting, fiscal year variant, 12/01/1999 - 12/31/1999   period 12      period 6, posting period limits, actual fi period, posting period, 3rd period, show aggregated data, error message gi 174
Related Notes : 
       
| 810504 | (FI) Error FI 057 occurs after you implement Note 107211 | 
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 433367 | CO plan data in ledger with non-calendar fiscal year |