Solution : https://service.sap.com/sap/support/notes/121599 (SAP Service marketplace login required)
Key words :
field/-structure-------------------------------------------------------i_werks vbap-werksi_gsber vbap-gsberas export parameters define, field/-structure-------------------------------------------------------e_bukrs vbak-bukrs_vfe_kokrs vbak-kokrsas exceptions define, newly created sales order item, newly created function module exists, additional key words intercompany, create function module sd_item_change_status, cross-company code sales, import parameter define, import parameters ref, function group v45p
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