Hi, basicaly new FI-AA is available starting from EHP7 (read info for business function FIN_AA_PARALLEL_VAL)
It's one of prerequisites for sfin1.0 and sfin 2.0 (or s/4 hana financial or on-premise 1503)
But in sfin* it was enhanced,
here you cah find help for fi-aa for sfin 2.0
Asset Accounting (FI-AA) (New) - SAP Library
In the same way you can find for sfin 1.0
Also you can read it in course AC110.