Upgrade 4.2.14 -> 4.4.2 fails when Language set to German

I tried upgrading from 4.2.14 to 4.4.2 on Drupal, but the Upgrade Process failed with the following Error Message:

[Error: Create financial records for contributions]:
[...]
INSERT INTO civicrm_financial_item (transaction_date, contact_id, amount, currency, entity_table, entity_id, description, status_id, financial_account_id, f_trxn_id) SELECT REPLACE(REPLACE(REPLACE(ft.trxn_date, '-', ''), ':', ''), ' ', ''), con.contact_id, IF(ft.total_amount < 0 AND con.contribution_status_id = 3, -li.line_total, li.line_total) as line_total, con.currency, 'civicrm_line_item', li.id as line_item_id, li.label as line_item_label, IF(con.contribution_status_id = 2, 3, ) as status_id, efa.financial_account_id as financial_account_id, ft.id as f_trxn_id FROM civicrm_line_item li INNER JOIN civicrm_contribution con ON (li.entity_id = con.id AND li.entity_table = 'civicrm_contribution') INNER JOIN civicrm_financial_trxn ft ON (con.id = ft.contribution_id) LEFT JOIN civicrm_entity_financial_account efa ON (li.financial_type_id = efa.entity_id AND efa.entity_table = 'civicrm_financial_type' AND efa.account_relationship = 1) WHERE con.contribution_status_id IN (1, 3) OR (con.is_pay_later = 1 AND con.contribution_status_id = 2) [nativecode=1064 ** You have an error in your SQL syntax; check the manual that corresponds to your MySQL server version for the right syntax to use near ') as status_id, efa.financial_account_id as financial_account_id, ft.id a' at line 7]

The workaround suggested by Kurund Jalmi solved the problem:
1) Set the language to English
2) Upgrade
3) Set language to German