Solution : https://service.sap.com/sap/support/notes/980393 (SAP Service marketplace login required)
Key words : 
fiscal year-dependent fields, fiscal year defined, -calendar fiscal years, function module last_day_in_year_get, mid-year change, system administrator' orks 370, change interval, system issues, company code, business area
Related Notes : 
       
| 1056150 | KS01: Cost center creation not possible | 
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 101131 | KS022 for master data and non-calendar fiscal year | 
| 32157 | Create master data: KS022 f. non-calendar FYear |