Receipts at turn of the year

Summary:

Handling receipts at turn of the year

Content (required):

I'll describe an accurate use case.

At start of a new fiscal year, we have to handle opportunity of inserting receipt for previous year only for a couple of specific user.

Other users will not be able to insert receipts for the previous year but they should be able to insert receipts for new fiscal year.

Is it possible in a standard way?

Which can be a possible solution (in any way)?

The same feature should be available for working with invoices (Payables, Receivables).

Thanks in advance.

Version (include the version you are using, if applicable):