Solution : https://service.sap.com/sap/support/notes/943554 (SAP Service marketplace login required)
Key words : 
function module period_day_determine returns, incorrect fiscal year, fiscal year variant, fiscal year deviates, error message f5559, calendar year, year shift, prior year, terms f5559, program error
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |