2020-01-01 * ACME, Inc. Assets:Shares 1 ACME @ 1000.00 USD Assets:Bank:Checking account 2021-01-01 * ACME, Inc. Assets:Shares 1 ACME @ 1000.00 EUR Assets:Bank:Checking account P 2020-07-01 EUR 1.5 USD ; I have 2 ACME Shares ; worth 2000 EUR ; worth 3000 USD because the last exchange rate was 1.5 ; in terms of nodes there should be ; 2021-01-01 ACME ; 2021-01-01 EUR ; 2020-07-01 EUR ; 2020-07-01 USD ; NOTHING for 2020-01-01 ;