Interesting question.
Have no clue.
Wonder one thing: If you inadvertantly entered, say, $100.00 in a file/account set to, say, CAD$, but really we're entering a AUS$100.00 amount, why would you want to CONVERT that to a different AUS$ amount rather than having the same $100.00 amount
but just with the units being AUS$?
What I'd try, in a copy or multiple copies, just to see what happened: change base currency for the entire file. What's it do to the account registers? My bet is they stay in whatever currency they were in when you started. Next try: change currency for
the account. Big Q: does it convert the transaction amounts to the new currency?