Solution : https://service.sap.com/sap/support/notes/408778 (SAP Service marketplace login required)
Key words : 
year-dependent fiscal year variant, additional key words oa84, source code correction, period control rule, period controls, program error, solution implement, am_perbsl_aufbauen, t090z_zuordnen_jabh, prerequisites
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |