Solution : https://service.sap.com/sap/support/notes/1580227 (SAP Service marketplace login required)
Key words : 
call transaction faglb03, general ledger accounts, shortened fiscal year, relevant support package, individual account reason, individual account, grid display, displayed correctly, terms falgb03, program error
Related Notes : 
       
| 989553 | FAGLB03: Field 'Month' is not filled correctly | 
| 672255 | Shortened fiscal year/changing fiscal periods |