Solution : https://service.sap.com/sap/support/notes/873095 (SAP Service marketplace login required)
Key words : 
system displays error message fagl_ledger_cust 067, fiscal year variant, shortened fiscal year, terms newgl t882g, fagl_ledger_cust 067 reason, company code, -leading ledger, missing function, solution implement, attached corrections
Related Notes : 
       
| 868278 | Test system mySAP ERP 2004, FI and AA | 
| 672255 | Shortened fiscal year/changing fiscal periods |