annual financial statement: concept?

[Oliver Wahlen]

Hi,
I am new to gnucash and I would like to know the gnucash concept to deal
with the annual financial statement.
I would like to have my assets be equal to my liabilities after I
balanced my income/expenses to the networth which is then put on the
liabilities side.
This is the simplified version of how companies do the annual financial
statement.

How is the annual financial statement done with gnucash?
I have tried something but run into some problems:

My first problem is that gnc-prices manipulates the assets side but does
not change the liabilities or income/expenses.
At the end of the year when I want to do the annual financial statement
the stocks which are still in my depot lead to differences between
assets and liabilities. I know that the problem becomes eliminated when
I sell the stocks. But at the point in time when I do the annual
financial statement they are not yet sold.

My second problem is a concept question, too:
What shall I do with my gnucash data I collected in a year when I am
done with the annual financial statement (at the end of that year)?
Do I have to press "New File" Button, create a new file called
oliver_2001 and manually balance all my assets and liabilities again
with the equity account called "historical adjustments"?
Or is it better to work on the same filename for years?
Is it still possible to produce a correct annual financial statement in
the later case?

Greetings,
Oliver