Solution : https://service.sap.com/sap/support/notes/1494436 (SAP Service marketplace login required)
Key words :
goods issue takes place, conversion direction involved, transfer conversion factors, special conversion factors, create inbound deliveries, creating inbound deliveries, lips-kzfme = 'b', lips-akmng = 'b', inbound delivery fails, conversion factors
Related Notes :
1337539 | Error during inbound delivery creation with output SPED |
965176 | Creation of inbound delivery during two-step stock transfers |