Solution : https://service.sap.com/sap/support/notes/931005 (SAP Service marketplace login required)
Key words : 
optional import parameter update_mode, account-based profitability analysis, type specification type, source code corrections, function module rke_read_objects, system unnecessarily selects, greater time stamp, updated summarization level, summarization level update, profitability analysis
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |