Solution : https://service.sap.com/sap/support/notes/1624034 (SAP Service marketplace login required)
Key words : 
release v1000        sapk-v1003ingrcfnda - sapk-v1005ingrcfnda, symptom time fields display utc time, click goto > function groups > create group2, goto > function groups > display group, create function group grac_conversion_exits manually, software component   grcfnd_a                      grcfnd_a, modify data element grac_updated_on, prerequisites program error solution, user local time, goto transaction se11
Related Notes : 
       
| 1638207 | RUAC10 - After notes importing - Shortdump CONVT_NO_NUMBER | 
| 1607067 | Master Note for SAP Access Control 10.0 - Support Pack 6 |