Solution : https://service.sap.com/sap/support/notes/390466 (SAP Service marketplace login required)
Key words : 
additional key words me52, program change works, past fiscal year, program assumes, program error, previous year, current year, delivery date, purchase order, purchase requisition
Related Notes : 
       
| 1159214 | |
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 481899 |