Dear all,

i never really had a use for the *document *directive, but as I now logged 
an issue  with it <https://github.com/beancount/beancount/issues/874>I am 
kind of trying to dig in it, hence questions.

The documentation says:

A Document directive can be used to attach an external file to the journal 
of an account:

2013-11-03 document Liabilities:CreditCard "/home/joe/stmts/apr-2014.pdf"

The filename gets rendered as a browser link in the journals of the web 
interface for the corresponding account and you should be able to click on 
it to view the contents of the file itself. This is useful to integrate 
account statements and other downloads into the flow of accounts, so that 
they’re easily accessible from a few clicks. Scripts could also be written 
to obtain this list of documents from an account name and do something with 
them.

*Q1*: for the beancount v3, is there any application which actually uses 
this now?

*Q2:* why does this directive need a date, what is the logic of assigning a 
date information?

*Q3:* for me a document, assigned to an account sounds more like a meta 
information. So, why invert a special directive? Why this design decision 
was done? Why not just write something like this:

2020-01-01 open Assets:Bank:Checking
  document: "/path/to/file.txt"

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