Solution : https://service.sap.com/sap/support/notes/845304 (SAP Service marketplace login required)
Key words : 
attached source code corrections, fiscal year variant, -calendar fiscal year, shortened fiscal year, fiscal year, 'year-dependent', table t009, periods exist, table t009b, standard analyses
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |