Solution : https://service.sap.com/sap/support/notes/587116 (SAP Service marketplace login required)
Key words : 
fiscal year - calendar year difference, function module period_day_determine returns, implement shortened fiscal years, fiscal year variant, business transaction variant, t009b-reljr reason, calendar years, year shift, year-dependent, t009b-reljr
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 44126 | Shortened fiscal year -> F4547 |