Solution : https://service.sap.com/sap/support/notes/357901 (SAP Service marketplace login required)
Key words : 
fiscal year variants define fiscal years, user-defined top program position, investment program positions ofthis variant, fiscal year variants define, fiscal year variants, fiscal year variant, investment program positions, additional key words, source code row, gflg_allow_differing_fy_var type boole_d
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 398983 | Information: IM (Investment Management) | 
| 356191 | FY variant program definition/controlling area different |