Solution : https://service.sap.com/sap/support/notes/1513587 (SAP Service marketplace login required)
Summary : 
      When posting a FI document using transaction code FB01, an error may occur while attempting to display the document in FB03, showing F5A 398, indicating the document doesn't exist for the fiscal year. This is due to an update termination. An investigation can be initiated in SM13 to identify the termination based on user, client, and date. Further analysis can be completed by checking the update termination details in SA38 using RFVBER00. The error's nature and specifics, down to the function module causing the error, can be reviewed in detail. Additionally, document number gaps from the termination can be illustrated in RFVBER00 and RFBNUM00N reports.
Key words : 
type      update return code1       post_document          v1        initial      <<<<2      g_gldb_posting_a      v1        initial3      g_fi_posting          v1        initial, type      update return code1       post_document          v1        error      <<<<2      g_gldb_posting_a      v1        initial3      g_fi_posting          v1        initial, system log    ->choose->central system logs, user        date       time    tcode  status1308        29, pressing 'abap editor' button, fi update termination report rfvber00, find exact 'entry date', goto->'display update data', analyzing source codes part, function module        post_documentstatus                update
Related Notes : 
       
| 1543255 | FBV2/FBV4/FBV0: Update terminations for AWTYP BKPFF (II) | 
| 1431707 | Vendor clearing: Update termination with F1 805 | 
| 1416512 | RFVBER00_PARK: Update terminations for parked documents | 
| 1410842 | SAPLGLE_MCA_UI_MCA_CREATE: Update termination F1 105 | 
| 1407381 | FBV2/FBV4/FBV0: Update terminations for AWTYP BKPFF | 
| 1355424 | Reversal: Dump SAPSQL_ARRAY_INSERT_DUPREC | 
| 1328413 | ENJOY: Update termination deleting a parked document | 
| 1313244 | FB08: Document number gaps when working in several sessions | 
| 1268922 | FI/incomplete update requests: CHANGE_DOCUMENT | 
| 175047 | Causes for FI document number gaps (RF_BELEG) |