Solution : https://service.sap.com/sap/support/notes/179346 (SAP Service marketplace login required)
Key words :
additional key words abap list viewer, sap list viewer, incorrect date display, row l_mode = 'org', date fields, l_mode = 'neu', excel export, internal format, external format, solution implement
Related Notes :
| 316814 | ALV Export Excel: Switching date in ALV with Excel download |