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+reg
+<<<
+2007-01-01 Opening balances
+ Assets:Cash 10.00 EUR
+ Equity:Opening balances
+
+2008-01-01 Buy 5.00 GBP
+ Assets:Cash 5.00 GBP @ 1.4 EUR
+ Assets:Checking
+
+2009-01-01 Sell 5.00 GBP for 7.50 EUR that I bought for 7.00 EUR
+ Assets:Cash -5.00 GBP {=1.4 EUR} @ 1.5 EUR
+ Assets:Checking 7.50 EUR
+ Income:Gain
+
+P 2009-02-01 00:00:00 GBP 1.5 EUR
+>>>
+07-Jan-01 Opening balances Assets:Cash 10.00 EUR 10.00 EUR
+ Equit:Opening balances -10.00 EUR 0
+08-Jan-01 Buy 5.00 GBP Assets:Cash 5.00 GBP 5.00 GBP
+ Assets:Checking -7.00 EUR -7.00 EUR
+ 5.00 GBP
+09-Jan-01 Sell 5.00 GBP for 7.. Assets:Cash -5.00 GBP {=1.40 EUR} -7.00 EUR
+ 5.00 GBP
+ -5.00 GBP {=1.40 EUR}
+ Assets:Checking 7.50 EUR 0.50 EUR
+ 5.00 GBP
+ -5.00 GBP {=1.40 EUR}
+ Income:Gain -0.50 EUR 5.00 GBP
+ -5.00 GBP {=1.40 EUR}
+ Equity:Capital Gains 0.50 EUR 0.50 EUR
+ 5.00 GBP
+ -5.00 GBP {=1.40 EUR}