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/usr/share/doc/libfinance-qif-perl/examples/readwrite is in libfinance-qif-perl 3.02-1.

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use Finance::QIF;

if ( $#ARGV != 1 ) {
    print STDERR "USAGE: readwrite <inputfile> <outputfile>\n";
    exit;
}

my $in = Finance::QIF->new(
    file       => $ARGV[0],
    autodetect => 1
);

my $out = Finance::QIF->new(
    file             => ">" . $ARGV[1],
    record_separator => $in->record_separator
);

my $header = "";
while ( my $record = $in->next() ) {
    if ( $header ne $record->{header} ) {
        $out->header( $record->{header} );
        $header = $record->{header};
    }
    $out->write($record);
}

$in->close();
$out->close();