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Minimum required setup?

Earlier today, I was developing tests for payment reversals. While doing so, I ran into the issue that fx_gain and fx_loss account_ids had to be configured, even though the code wasn't running FX tests.

This brings up a question I'd like to discuss with a wider audience:

What is the minimal required setup we want our users to configure?

With the following questions to explain it more:

 - Do we deem company details required (so we can print them at the top of the P/L or B/S?)
 - Do we require at least one configured currency?
 - Do we require a default inventory account to be set before people can add Parts?

Well, I think I could ask similar questions for each value in the Defaults page...



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