Accounting position paper: alternatives and decision matrix

Create an accounting position paper for {topic}.

Inputs:
- Facts and constraints: {facts_constraints}
- Acceptable alternatives under framework: {alternatives}
- Stakeholder preferences: {stakeholder_preferences}
- Materiality and risk tolerance: {materiality_risk}
- Systems/process implications: {systems_implications}

Output:
1) Alternatives matrix: treatment, pros/cons, required disclosures, system impact, audit risk.
2) Recommendation and rationale with assumptions.
3) Implementation steps (entries, disclosures, controls).
4) Open questions to resolve.

Be balanced and explicit about judgments.