GAAP/IFRS issue triage: identify relevant literature and path

Triage the accounting issue and propose a research plan.

Inputs:
- Issue description: {issue_description}
- Transaction facts and terms: {facts_terms}
- Reporting framework: {framework} (US GAAP/IFRS)
- Industry context: {industry_context}
- Desired outcome (policy choice, memo, audit support): {desired_outcome}

Output:
1) Key accounting questions to resolve (prioritized).
2) Likely relevant literature/topics to consult (by area, not paragraph citations unless provided).
3) Research plan: sources to check, keywords, and what evidence to collect.
4) Initial hypotheses and decision points (clearly labeled as preliminary).
5) Open items list to clarify with stakeholders.

Keep it practical and structured.