Solution : https://service.sap.com/sap/support/notes/669764 (SAP Service marketplace login required)
Key words : 
fiscal year end document tables, cash desk balance tables prior, rfmxpr49 postprocessing report converts, source release ea-ps 1, fiscal year change, cash desk closing, cash desk closings, terms ea-ps, rfmxpr47 postprocessing report, ips930 fm upgrade
Related Notes : 
       
| 1082741 | Migration to ERP 6.0 (EA-PS 6.00) | 
| 977016 | FMIT: Missing totals records in Funds Management | 
| 827329 | Migration EA-PS 2.00 to ERP 5.0 (EA-PS 5.00) | 
| 760265 | FMF: Missing FM account assignments for cover pool | 
| 756804 | Clear of new fields on table FMCCFD | 
| 756374 | FMF: Problems with the authorization check | 
| 755622 | RFFMKHPL: Fehlende Kontierungen | 
| 746754 | Error in logical database FMF | 
| 736365 | Missing derivation strategies for availability control | 
| 728326 | Program for filling of new field BSEG-FKBER_LONG | 
| 715369 | Error message FI031 in the log of RFFMCCF_UPD_RECEIVER | 
| 708366 | Report RFMXPR49 is not Client and Strategy key dependent | 
| 707152 | Missing derivation strategies after upgrade to EA-PS 2.0 | 
| 700554 | DUMP when migrating from rel. before IS-PS 462 to EA-PS 2.0 | 
| 686417 | FM-CO Integration cannot be turned off | 
| 684659 | FAQs about account assignment objects as of Release 4.70 | 
| 673475 | Additional field attributes missing in FM and GM Derivation | 
| 670002 | Commitment Item is "lost" in HR after upgrade to R/3 Enterp. | 
| 659086 | Use of fund and functional area in FM | 
| 657242 | FM Rules type DRULE are not regenerated in report RFMXPR49 | 
| 657229 | Dump error when the FM/GM Derivation Tool is executed | 
| 653716 | Data conversion incomplete due to RFFMCCF_UPG_TRANSFER | 
| 648008 | AVC executed though status management disallows it | 
| 637683 | Add info about upgrade to SAP R/3 Enterprise Core 4.70 Ext 2 | 
| 635608 | Release restrictions for SAP R/3 Enterprise 47x200 | 
| 544035 | Public Sector Management functions not in menu and IMG | 
| 429225 | Migration FI-FM to SAP R/3 Enterprise Public Services 1.10 | 
| 101778 | Conversion of FM data structures as of Version 4.5A |