Solution : https://service.sap.com/sap/support/notes/907116 (SAP Service marketplace login required)
Key words : 
prerequisites sap previously, relevant support package, authorization default values, relevant authorization objects, authorization objects, objects v_, objects s_, objects f_, assigned incorrectly, terms vf01
Related Notes : 
       
| 1539556 | |
| 1325100 | Missing permitted activity C1 | 
| 1260263 | Authorization object V_VBRK_VKO: Activity C2 is missing | 
| 1089050 | Adjustment of the check indicator in the invoice list area | 
| 899168 | SD: Missing authorization defaults | 
| 724778 | Missing check for profit center document | 
| 145468 | Missing check for closed posting period |