Solution : https://service.sap.com/sap/support/notes/681822 (SAP Service marketplace login required)
Key words :
symptom data conversion report rffmccf_upg_transfer terminates, terms commitment carried forward, fiscal year change, error message fi031, report fmcfc0, system error, table select, routine rfmxprccf1, fmcfsio reason, default settings
Related Notes :
533873 | Transfer of fiscal year change from Enterprise Release |
491818 | Postprocessing program RFFMCCF_UPG_TRANSFER |
429225 | Migration FI-FM to SAP R/3 Enterprise Public Services 1.10 |