Hi,
You can control back date postings in R3 configuration in SPRO. So the user will have a facility to do back dated postings only for certain period say 6 months.
If for e.g. if user has this setting maintained in r3 and some possting done in Feb 2013 and making posting period as dec 2012 then when a report is run then fisper is shown as 14 ( SAP allows a maximum of 16 posting periods in each fiscal year. It consists of 12 regular posting periods and 4 special periods) and fiscyear as 2012. 14 indicates that the posting done in feb ( 12+2) with fiscyear as 2012. when a report is ran with feb 2013 then it shws as fis year 2013 and fiscper as 02. The behaviour should be explained to end user.
For SAP Fiscal Year Variant Configuration check below link.
https://scn.sap.com/docs/DOC-24583
Hope your question is answered.
Srikanth.
