Solution : https://service.sap.com/sap/support/notes/525150 (SAP Service marketplace login required)
Key words : 
system displays message gu506, shortened fiscal year, regular fiscal year, line item report, correctly displays, summary report, special periods, normal period, terms programs, sapmk21a sapfk00btransactions
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |