Solution : https://service.sap.com/sap/support/notes/800129 (SAP Service marketplace login required)
Key words : 
title = include lbwfi2uf01attributes  type = include program  application = basis, transaction se38 >>> program = lbwfi2uf01 >>> createif warning messages, delta extraction0fi_ap_6 - vendor transaction figures, delta extraction0fi_ar_6 - customer transaction figures, delta extraction0fi_gl_7 - general ledger cost, 0fi_gl_6 - general ledger transaction figures, delta extraction solution implement, lbwfi2uf01 include report, fi transaction figures, shortened fiscal years
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |