Solution : https://service.sap.com/sap/support/notes/1165448 (SAP Service marketplace login required)
Key words : 
posting takes place, manual advance corrections, error message f5 202, fiscal year variant, previous fiscal year, fiscal year, program error, transaction fbcb, balance carryforward, -leading ledger
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |