Solution : https://service.sap.com/sap/support/notes/771151 (SAP Service marketplace login required)
Key words : 
local fiscal year variant deviating, consolidation-relevant fiscal year variant, consolidation functions including data entry, deviating fiscal year variant, fiscal year variant maintainable, fiscal year variant fixed, fiscal year variant/period, fiscal year variant, -calendar fiscal year, workbench/monitor parameter
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |