Solution : https://service.sap.com/sap/support/notes/98447 (SAP Service marketplace login required)
Key words : 
symptom items transaction - fbra, additional key words jva, fi integration manager, fi reversing document, jv document, original document, created correctly, prerequisites solution, note 117013
Related Notes : 
       
| 117013 | Reversal of a reversal for clearing or intercompany |