Solution : https://service.sap.com/sap/support/notes/931393 (SAP Service marketplace login required)
Key words :
symptom table /ba1/b1_acct_gcb, attached correction instructionsin advance, choose table /ba1/b1_acct_gcb, table /ba1/b1_acct_gcb, inthe menu choose, select change mode, single record buf, terms accounting totals, start transaction se11, accounting balances
Related Notes :
1085874 | Performance in International Financial Reporting Standards |
966205 | /BA1/B1_ACCT_GCB is fully buffered |