Solution : https://service.sap.com/sap/support/notes/193221 (SAP Service marketplace login required)
Key words : 
system checks authorizations- v_vbrk_fka, additional key words vf11, attached advance correction, prerequisites activity '02 change', activity '01 create', billing document, document type, sales organization, authority-check, implement notes 198719
Related Notes : 
       
| 356359 | Transaction type when canceling billing document | 
| 216306 | Missng updatng of income customer billing doc when cancellng | 
| 207966 | Cancell.billing doc.: Statistics are not updated | 
| 198719 | Cancellation of billing doc: Conditions are missing | 
| 143244 | SDKURS01:Billing documents with missing conditions |