Solution : https://service.sap.com/sap/support/notes/1266394 (SAP Service marketplace login required)
Key words : 
system issues error message fgv 002, year-dependent fiscal year variant, time-dependent depreciation terms, fiscal year variant &1, fiscal year variant, year-dependent settings, time-dependent data, open fiscal years, closed fiscal years, mid-year changeover
Related Notes : 
       
| 1113840 | Check of time-dependent depreciation terms | 
| 672255 | Shortened fiscal year/changing fiscal periods |