Solution : https://service.sap.com/sap/support/notes/416533 (SAP Service marketplace login required)
Key words : 
transaction se11   data type grir_list_head  function 'change'select, transaction se11   data type grirpos   function changeselect, terms gr/ir clearing account maintenance, gr/ir account maintenance, table tab page 'components', attached source code corrections, component          component typepackno             packno_ekbesave, incorrect consumption account assignment, service purchase order items, incorrect consumption account /
Related Notes : 
       
| 527798 | MR11: Error message F5735 | 
| 391683 | MIRO: Fields on the G/L account tab |