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section{border:1px solid var(--magazine-ink)}.magazine-comparison header{border-bottom:.15rem solid var(--magazine-ink);justify-content:space-between;align-items:baseline;padding:.8rem 1rem;font-family:Arial,Helvetica,sans-serif;display:flex}.magazine-comparison header strong{color:var(--magazine-ink)}.magazine-comparison header span{color:var(--magazine-accent);text-transform:uppercase;font-size:.68rem;font-weight:800}.magazine-comparison ul{margin:0;padding:.7rem 1rem;list-style:none}.magazine-comparison li{color:var(--magazine-body);padding:.35rem 0 .35rem 1rem;font-family:Arial,Helvetica,sans-serif;font-size:.8rem;line-height:1.5;position:relative}.magazine-comparison li:before{background:var(--magazine-accent);content:"";width:.4rem;height:.4rem;position:absolute;top:.78rem;left:0}.magazine-bars{gap:1rem;margin-top:1.5rem;font-family:Arial,Helvetica,sans-serif;display:grid}.magazine-bars p{justify-content:space-between;margin:0 0 .3rem;font-size:.78rem;display:flex}.magazine-bars>div>div{background:var(--magazine-line);height:.8rem}.magazine-bars>div>div>span{background:var(--magazine-accent);height:100%;display:block}.magazine-bars>div>div>.magazine-bar-muted{background:var(--magazine-muted)}.magazine-artifact-source{color:var(--magazine-muted);margin-top:1rem;font-family:Arial,Helvetica,sans-serif;font-size:.68rem;display:block}.magazine-prose h3,.magazine-prose h4,.magazine-prose h5,.magazine-prose h6{font-family:Arial,Helvetica,sans-serif;line-height:1.3;color:var(--magazine-ink)!important;margin:2.2rem 0 .7rem!important;font-weight:700!important}.magazine-prose h3{font-size:1.2rem}.magazine-prose a{color:var(--magazine-accent)!important;-webkit-text-decoration-color:var(--magazine-accent)!important;text-decoration-color:var(--magazine-accent)!important}@supports (color:color-mix(in lab,red,red)){.magazine-prose a{-webkit-text-decoration-color:color-mix(in 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1rem);width:clamp(calc(100% + 4rem),calc(var(--table-cols,4)*10.5rem),calc(100% + 4rem + var(--table-room-right)));background:#fff;margin:2.5rem -2rem;padding:0}.magazine-prose table{border-collapse:collapse;white-space:normal;font-family:Arial,Helvetica,sans-serif}.magazine-prose table th{background:var(--magazine-ink);border-color:var(--magazine-ink);color:#fff}.magazine-prose table th b,.magazine-prose table th em,.magazine-prose table th strong{color:inherit!important}.magazine-prose table td{border-color:var(--magazine-line);background:#fff}.magazine-prose table tbody tr:nth-child(2n) td{background:#faf7f2}.magazine-prose table tbody tr:hover td{background:#f3ece1}.magazine-prose table td:first-child,.magazine-prose table th:first-child{z-index:1;position:sticky;left:0}.magazine-prose table td:first-child{box-shadow:inset -1px 0 0 var(--magazine-line);font-weight:600}.magazine-prose table td.table-note{box-shadow:none;color:var(--magazine-muted)}.magazine-prose table td.table-note 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asc-980

IFRS 20 vs ASC 980 : Comptabilité des activités réglementées dans NetSuite