Bug 796586 - QIF import incorrectly converts unicode characters from...

UTF8 encoded file

Force UTF-8 encoding; the line processing includes checking each
line for legal UTF-8 and transcoding it to the locale encoding.

gnucash/import-export/qif-imp/qif-file.scm

@@ -516,7 +516,7 @@
                 ;; ...and this is if we read a null or eof line.
                 (if (and (not abort-read)
                          (not (eof-object? line)))
-                    (line-loop))))))
+                    (line-loop))))) #:encoding "UTF-8")
 
       ;; Reverse the transaction list so xtns are in the same order that
       ;; they appeared in the file.  This is important in a few cases.