I answer to myself if others wonder the same.
The Boundary directional spread (or Initial) correspond to "s" page 63 of the manual. The relationship between "s" and the mean directional spreading SPD, expressed in degrees, depends on the Angular fonction distribution used and is not easy to find.
Graphically, I reproduced the angular function distribution function of the theta for different value of s. The SPD value seems to correspond to 95% of the distribution or something like this but I'm still confused here. It can be coincidence...
Nevertheless, in my case, I have chosen Angular Fonction Distribution 1 (in cos^2s) and I tried different values of "s" until I found the good SPD. It corresponds to s=1.6 to SPD=21°. It is time-consuming (effective but not efficient !!) but at least, it works...