Solution : https://service.sap.com/sap/support/notes/546846 (SAP Service marketplace login required)
Key words : 
year-dependent fiscal year variant, master data selection date, master record selection date, -calendar fiscal years follow, display incorrect period texts, fiscal year variant, current system date, fiscal year valid, shortened fiscal year, reporting tables ccss
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |