Solution : https://service.sap.com/sap/support/notes/198767 (SAP Service marketplace login required)
Key words : 
system displays error message f5286, additional key words fi_period_determine_sp, shortened fiscal year, implemented modification note 20653, open special period, special period, special periods, account type&, including release 4, note 153170
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |