Solution : https://service.sap.com/sap/support/notes/568931 (SAP Service marketplace login required)
Key words : 
gr/ir clearing account maintenance, attached program correction, program error, material ledger, transaction mr11, current period, previous month', transfer price, terms actupd, mr11show reason
Related Notes : 
       
| 928398 | MR11: Previous month's inventory value is 0 for current ML | 
| 593368 | MR11: Negative stock values for document split | 
| 452821 | Error C+052 during mass processing invoices (MRRL) |