Solution : https://service.sap.com/sap/support/notes/744408 (SAP Service marketplace login required)
Key words : 
receive error message fgv005, actual error message kz600, error message 3f841, error message occurs, fiscal year variant, transfer plan scenario, attached program corrections, display controlling areas, authorization object s_tabu_dis, program error
Related Notes : 
       
| 1057464 | BAPI_COAREA_GETPERIODLIMITS: Incorrect error message | 
| 672255 | Shortened fiscal year/changing fiscal periods |