If I recall correctly, dates are represented differently at some point in the 
3.x series, but this might only be for SQL.

Regards,
Adrien

> On Feb 9, 2020 w7d40, at 10:21 PM, David Carlson 
> <david.carlson....@gmail.com> wrote:
> 
> According to the developers, the only pre-3.x version of GnuCash that is
> expected to read data files that have been touched by a 3.x version is
> release 2.6.21, possibly with a suffix depending on the OS it is run in.
> When a file is first touched by 3.x there are some unspecified changes that
> may be at least partially mentioned in other threads here.  They do not
> specify if there are any changes in the database variations, but there
> probably are.
> 
> David Carlson

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