TABLES spfli.

DATA: lt_data                TYPE STANDARD TABLE OF spfli,

      lwa_ref                TYPE REF TO data,

      lt_fields              TYPE stringtab,

      desc_struc             TYPE REF TO cl_abap_structdescr,

      desc_fields            TYPE ddfields.

FIELD-SYMBOLS: <fs_data>     TYPE any,

               <p_str>       TYPE string,

               <p_component> TYPE dfies.

CREATE DATA lwa_ref LIKE LINE OF lt_data.

ASSIGN lwa_ref->* TO <fs_data>.

desc_struc ?= cl_abap_structdescr=>describe_by_data( <fs_data> ).

desc_fields = desc_struc->get_ddic_field_list( ).

LOOP AT desc_fields ASSIGNING <p_component>.

  WRITE <p_component>-fieldname. " Test Code

  "...

ENDLOOP.

UNASSIGN <p_component>.