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Y 2010 
10/10 * TwentyTen
    Account:Ten                         $ 10.10
    Assets:Cash

apply year 2011
11/11 * TwentyEleven
    Account:Eleven                      $ 11.11
    Assets:Cash

2012/12/12 * TwentyTwelve
    Account:Twelve                      $ 12.12
    Assets:Cash

11/11 * TwentyEleven Again
    Account:Eleven                      $ 11.11
    Assets:Cash

test reg --sort date account
10-Oct-10 TwentyTen             Account:Ten                 $ 10.10      $ 10.10
11-Nov-11 TwentyEleven          Account:Eleven              $ 11.11      $ 21.21
11-Nov-11 TwentyEleven Again    Account:Eleven              $ 11.11      $ 32.32
12-Dec-12 TwentyTwelve          Account:Twelve              $ 12.12      $ 44.44
end test