Solution : https://service.sap.com/sap/support/notes/1258470 (SAP Service marketplace login required)
Key words : 
periods = 0the system takes, transfer control functions, costing date lies, fiscal year = 'x', transfer control, costing date, system takes, fiscal year, fiscal year = ' ', costing reason
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |