Hi Purushottam,
Modify your select statement as below and Check.
If it_bkpf[] is not initial.
SELECT anwnd
kukey
emkey
azdat
bukrs
hbkid
hktid
euser
edate
FROM febko INTO CORRESPONDING FIELDSOFTABLE it_febko
FORALL ENTRIES IN it_bkpf
WHERE bukrs = it_bkpf-bukrs
AND anwnd = '0002'
AND emkey IN s_emkey
AND euser IN s_euser
AND azdat IN s_azdat
AND ( hbkid IN s_hbkid
OR hktid IN s_hktid ).
endif.
Also declare structures with required fields and use them for typing internal tables, (E.g : Don't use BKPF structure to type IT_BKPF, when you required only some of the fields from that table), So that you can avoid "corresponding fields into" statement.