gnucash and GPLv3

[Karl Berry]

rms and I are continuing to try to review all GNU packages wrt GPLv3.
The LICENSE file for gnucash has the problematic statement:

    However, some of the source files are licensed under Version 2 of
    the GNU GPL specifically.

So ... which files are these?  Is there any way to change things so that
the bulk of gnucash can move to GPLv3+?  And, I guess the first question
is whether there is any agreement (or objections) to doing that?  I
recall from our previous exchange in 2007 that the relationship of
gnucash and GNU is not exactly crystal clear.

Thanks,
Karl