Solution : https://service.sap.com/sap/support/notes/659280 (SAP Service marketplace login required)
Key words :
individual fm account assignments, terms fiscal year change, fiscal year change, time limit exceeded, error message fmcf250, program error, transaction fmj2, oppen items, transaction fmj3, parallel processing
Related Notes :
533873 | Transfer of fiscal year change from Enterprise Release |