+=item *
+
+Neither it is able to parse escaped C<ColumnDelimiter> in data. It just splits
+on that symbol no matter what surrounds or preceeds it.
+
+=item *
+
+Despite the standard specifying UTF-8 as a valid encoding the IDEA software
+will just downgrade everything to latin1.
+
+=back
+
+=head2 Problems outside of the software
+
+=over 4
+
+=item *
+
+The law states that "all business related data" should be made available. In
+practice there's no definition for what makes data "business related", and
+different auditors seems to want different data.
+
+Currently we export most of the transactional data with supplementing
+customers, vendors and chart of accounts.
+
+=item *
+
+While the standard explicitely state to provide data normalized, in practice
+autditors aren't trained database operators and can not create complex vies on
+normalized data on their own. The reason this works for other software is, that
+DATEV and SAP seem to have written import plugins for their internal formats in
+the IDEA software.
+
+So what is really exported is not unlike a DATEV export. Each transaction gets
+splitted into chunks of 2 positions (3 with tax on one side). Those get
+denormalized into a single data row with credfit/debit/tax fields. The charts
+get denormalized into it as well, in addition to their account number serving
+as a foreign key.
+
+Customers and vendors get denormalized into this as well, but are linked by ids
+to their tables. And the reason for this is...
+
+=item *
+
+Some auditors do not have a full license of the IDEA software, and
+can't do table joins.
+