If you go on step further with double-entry accounting you will need to book the "stack" to the "journal" as required by the tax office. I do not see how this should work with you local-first approach, because you cannot really guarantee the correct order. If something is in the "journal" it has to be "canceled", if the action was wrong beforehand. This is an additional booking step and not a "revert" of the previous action. No conflict resolution will help you here. Especially the area of double-entry accounting, is something where I never would choose such an local-first/sync approach. Local-first in the classic desktop app single source of thruth sense, sure, but not this way.