Solution : https://service.sap.com/sap/support/notes/791586 (SAP Service marketplace login required)
Key words : 
symptom special periods, shortened fiscal years, terms special periods, source code corrections, period control, program error, solution implement, 0fi_aa_002 infosource, 0fi_aa_002, prerequisites
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 618250 | Extraction of DataSource 0FI_AA_002 incorrect | 
| 416995 | Special periods not considered d.loading into BW |