Solution : https://service.sap.com/sap/support/notes/143345 (SAP Service marketplace login required)
Key words : 
shortened fiscal year solution create, multiple-shift factors exist, shortened fiscal year, fiscal year version, depreciation start year, terms intracompany transfer, indicator 'post-capitalization', depreciation start date, depreciation start, activation year
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |