Solution : https://service.sap.com/sap/support/notes/481002 (SAP Service marketplace login required)
Key words : 
change history date section short description oct 07, upgrade  vi/ problems importing support packages, note 589249 vi/ problems importing support packages, detailed upgrade procedure differs depending, / important general information  ii/ conversion, software component ea-appl, data transfer afvc -> afvu, sap erp central component, joint venture accounting reason, upgrade strategy downtime-minimized
Related Notes : 
       
| 1124458 | Incorrect JV derivation in FI posting for Network Activity. | 
| 589249 | DEL-IS-OIL 470: Conversion when upgrading to Enterprise/ECC | 
| 540778 | Upgrade to Enterprise for JVA customers | 
| 316815 | CA-JVA: Upgr. R/3 Enterprise / ECC- data transfer AFVC->AFVU | 
| 112809 | Release strategy for R/3 add-on CA-JVA |