Solution : https://service.sap.com/sap/support/notes/129337 (SAP Service marketplace login required)
Key words : 
system generates warning message kr304, year-dependent fiscal year variants, year-dependent fiscal year variant, additional key words program, fiscal year variant, shortened fiscal year, fiscal year deviates, archiving object co_item, applied hot package 10, exception condition internal_problems
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 138771 |