Solution : https://service.sap.com/sap/support/notes/508085 (SAP Service marketplace login required)
Key words : 
gr/ir clearing account maintenance, moving average price control, incorrect posting date, attached program correction, period closing program, prerequisites revaluation postings, previous year eliminated, account maintenance, stock account, revaluation postings
Related Notes : 
       
| 735284 | MR11: Revaluation document for value-only article | 
| 593368 | MR11: Negative stock values for document split | 
| 505741 | MR11: Error M7 308 when posting to a prior period |