Package: gnucash
Version: 1.9.7-1
Followup-For: Bug #374567

I got the same error (ie gnucash refusing to upgrade due to the
overwrite of /usr/share/applications/gnucash.desktop already present in
the (old, not yet upgraded) gnucash-common package.

You should add in the gnucash package something such as:
Replaces: gnucash-common (<<1.9.8)

  Best regards,
    Vincent

-- System Information:
Debian Release: testing/unstable
  APT prefers unstable
  APT policy: (990, 'unstable'), (500, 'testing'), (500, 'stable'), (1, 
'experimental')
Architecture: i386 (i686)
Shell:  /bin/sh linked to /bin/bash
Kernel: Linux 2.6.17-rc3-686
Locale: LANG=fr_FR.UTF-8, LC_CTYPE=fr_FR.UTF-8 (charmap=UTF-8)

Versions of packages gnucash depends on:
ii  g-wrap                     1.9.6-3       scripting interface generator for 
ii  gnucash-common             1.9.7-1       A personal finance tracking progra
ii  guile-1.6-libs             1.6.8-3       Main Guile libraries
ii  guile-1.6-slib             1.6.8-3       Guile SLIB support
ii  guile-g-wrap               1.9.6-3       scripting interface generator for 
ii  libart-2.0-2               2.3.17-1      Library of functions for 2D graphi
ii  libatk1.0-0                1.11.4-2      The ATK accessibility toolkit
ii  libaudiofile0              0.2.6-6       Open-source version of SGI's audio
ii  libavahi-client3           0.6.10-1      Avahi client library
ii  libavahi-common3           0.6.10-1      Avahi common library
ii  libavahi-glib1             0.6.10-1      Avahi glib integration library
ii  libbonobo2-0               2.14.0-1      Bonobo CORBA interfaces library
ii  libbonoboui2-0             2.14.0-3      The Bonobo UI library
ii  libbz2-1.0                 1.0.3-2       high-quality block-sorting file co
ii  libc6                      2.3.6-15      GNU C Library: Shared libraries
ii  libcairo2                  1.0.4-2       The Cairo 2D vector graphics libra
ii  libdate-manip-perl         5.44-2        a perl library for manipulating da
ii  libdbus-1-2                0.61-6        simple interprocess messaging syst
ii  libesd0                    0.2.36-3      Enlightened Sound Daemon - Shared 
ii  libffi4                    4.1.1-5       Foreign Function Interface library
ii  libfinance-quote-perl      1.11-0.1      Perl module for retrieving stock q
ii  libfontconfig1             2.3.2-7       generic font configuration library
ii  libfreetype6               2.2.1-2       FreeType 2 font engine, shared lib
ii  libgail-common             1.8.11-2      GNOME Accessibility Implementation
ii  libgail17                  1.8.11-2      GNOME Accessibility Implementation
ii  libgconf2-4                2.14.0-1      GNOME configuration database syste
ii  libgcrypt11                1.2.2-1       LGPL Crypto library - runtime libr
ii  libglade2-0                1:2.5.1-2     library to load .glade files at ru
ii  libglib2.0-0               2.10.3-1      The GLib library of C routines
ii  libgnome-keyring0          0.4.9-1       GNOME keyring services library
ii  libgnome2-0                2.14.1-2      The GNOME 2 library - runtime file
ii  libgnomecanvas2-0          2.14.0-2      A powerful object-oriented display
ii  libgnomeprint2.2-0         2.12.1-4      The GNOME 2.2 print architecture -
ii  libgnomeprintui2.2-0       2.12.1-3      GNOME 2.2 print architecture User 
ii  libgnomeui-0               2.14.1-2      The GNOME 2 libraries (User Interf
ii  libgnomevfs2-0             2.14.2-1      GNOME virtual file-system (runtime
ii  libgnutls13                1.4.0-2       the GNU TLS library - runtime libr
ii  libgpg-error0              1.2-1         library for common error values an
ii  libgsf-1-114               1.14.1-1      Structured File Library - runtime 
ii  libgsf-gnome-1-114         1.14.1-1      Structured File Library - runtime 
ii  libgtk2.0-0                2.8.18-1      The GTK+ graphical user interface 
ii  libgtkhtml3.8-15           3.10.2-1      HTML rendering/editing library - r
ii  libguile-ltdl-1            1.6.8-3       Guile's patched version of libtool
ii  libgwrap-runtime0          1.9.6-3       scripting interface generator for 
ii  libice6                    1:1.0.0-3     X11 Inter-Client Exchange library
ii  libjpeg62                  6b-13         The Independent JPEG Group's JPEG 
ii  libltdl3                   1.5.22-4      A system independent dlopen wrappe
ii  libofx2c2a                 1:0.8.0-12    library to support Open Financial 
ii  liborbit2                  1:2.14.0-1.1  libraries for ORBit2 - a CORBA ORB
ii  libpango1.0-0              1.12.3-1      Layout and rendering of internatio
ii  libpng12-0                 1.2.8rel-5.1  PNG library - runtime
ii  libpopt0                   1.10-2        lib for parsing cmdline parameters
ii  libqthreads-12             1.6.8-3       QuickThreads library for Guile
ii  libsm6                     1:1.0.0-4     X11 Session Management library
ii  libtasn1-2                 1:0.2.17-2    Manage ASN.1 structures (runtime)
ii  libx11-6                   2:1.0.0-6     X11 client-side library
ii  libxcursor1                1.1.5.2-5     X cursor management library
ii  libxext6                   1:1.0.0-4     X11 miscellaneous extension librar
ii  libxfixes3                 1:3.0.1.2-4   X11 miscellaneous 'fixes' extensio
ii  libxi6                     1:1.0.0-5     X11 Input extension library
ii  libxinerama1               1:1.0.1-4     X11 Xinerama extension library
ii  libxml2                    2.6.26.dfsg-1 GNOME XML library
ii  libxrandr2                 2:1.1.0.2-4   X11 RandR extension library
ii  libxrender1                1:0.9.0.2-4   X Rendering Extension client libra
ii  psfontmgr                  0.11.8-0.1    PostScript font manager -- part of
ii  slib                       3a3-2         Portable Scheme library
ii  x-ttcidfont-conf           24            Configure TrueType and CID fonts f
ii  zlib1g                     1:1.2.3-11    compression library - runtime

gnucash recommends no packages.

-- no debconf information


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