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h3{color:var(--magazine-accent)!important}.magazine-prose a{-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 srgb,var(--magazine-accent)42%,transparent)!important;text-decoration-color:color-mix(in srgb,var(--magazine-accent)42%,transparent)!important}}.magazine-prose a{text-underline-offset:.18em}.magazine-prose strong{color:var(--magazine-ink)!important;font-weight:700!important}.magazine-prose blockquote{background:var(--magazine-accent);font-family:Arial Narrow,Arial,Helvetica,sans-serif;font-size:clamp(1.6rem,4vw,2.5rem);font-style:normal;font-weight:800;line-height:1.12;color:#fff!important;border:0!important;margin:3.5rem -2rem!important;padding:clamp(1.7rem,5vw,3rem)!important}.magazine-prose blockquote p,.magazine-prose blockquote strong{color:#fff!important;line-height:inherit!important}.magazine-prose ol,.magazine-prose ul{margin:1.6rem 0!important}.magazine-prose li::marker{color:var(--magazine-accent);font-weight:800}.magazine-prose .table-wrapper{border-top:.65rem solid var(--magazine-accent);--table-room-right:max(0px,(100vw - 72rem)/2 - 1rem);width:clamp(calc(100% + 4rem),calc(var(--table-cols,4)*10.5rem),calc(100% + 4rem + var(--table-room-right)));background:#fff;margin:3.5rem -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 b,.magazine-prose table td.table-note strong{color:var(--magazine-body)!important}.magazine-prose table th:first-child{box-shadow:inset -1px 0 0 var(--magazine-ink);z-index:2}.magazine-prose pre{background:var(--magazine-ink)!important;border:0!important;border-radius:0!important;margin:2.5rem -1rem!important}.magazine-chart{border-top:.65rem solid var(--magazine-accent);background:#fff;margin:4rem -2rem;padding:1rem}.magazine-sources{border-top:.65rem solid var(--magazine-ink);margin-top:5rem;padding:1.1rem 0;font-family:Arial,Helvetica,sans-serif}.magazine-sources summary{color:var(--magazine-ink);cursor:pointer;letter-spacing:.14em;text-transform:uppercase;font-size:.72rem;font-weight:800}.magazine-source-list{gap:.65rem;margin-top:1.2rem;font-size:.72rem;display:grid}.magazine-source-list>div{grid-template-columns:2rem minmax(0,1fr);gap:.6rem;display:grid}.magazine-source-list a{color:var(--magazine-muted);overflow-wrap:anywhere}.magazine-tags{flex-wrap:wrap;gap:.55rem;margin-top:2.5rem;display:flex}.magazine-tags a{border:1px solid var(--magazine-line);color:var(--magazine-ink);letter-spacing:.08em;text-transform:uppercase;padding:.45rem .7rem;font-family:Arial,Helvetica,sans-serif;font-size:.68rem;font-weight:700;text-decoration:none}.magazine-tags a:hover{background:var(--magazine-accent);border-color:var(--magazine-accent);color:#fff}.magazine-about{border-top:.65rem solid var(--magazine-accent);background:#fff;margin:4rem 0 0;padding:clamp(1.5rem,4vw,2.5rem)}.magazine-label{color:var(--magazine-accent);margin:0}.magazine-about>h2{color:var(--magazine-ink);text-transform:uppercase;margin:.55rem 0 1rem;font-family:Arial Narrow,Arial,Helvetica,sans-serif;font-size:2.2rem;font-weight:900;line-height:1}.magazine-company-copy{font-family:Arial,Helvetica,sans-serif;font-size:.9rem;color:var(--magazine-body)!important}.magazine-disclaimer{border-top:1px solid var(--magazine-line);color:var(--magazine-muted);margin-top:4rem;padding-top:1rem;font-family:Arial,Helvetica,sans-serif;font-size:.72rem;line-height:1.6}.magazine-disclaimer h2{color:var(--magazine-ink);letter-spacing:.12em;text-transform:uppercase;margin:0 0 .6rem;font-size:.72rem;font-weight:800}.magazine-disclaimer p{margin:0}.magazine-bottom-language{justify-content:center;margin-top:2.5rem;display:flex}@media (max-width:760px){.magazine-page{padding:.75rem 0 3rem}.magazine-article>nav,.magazine-toolbar{margin-left:1rem;margin-right:1rem}.magazine-toolbar{flex-direction:column;align-items:flex-start}.magazine-toolbar-actions{justify-content:flex-start;width:100%}.magazine-cover{min-height:34rem}.magazine-cover-shade{background:linear-gradient(#0f0d10f2,#0f0d109e 68%,#0f0d1033)}.magazine-cover-copy{padding:2rem 1.25rem}.magazine-cover h1{font-size:clamp(2.1rem,10vw,3.4rem)}.magazine-story{padding-left:1.25rem;padding-right:1.25rem}.magazine-story-with-rail{display:block}.magazine-section-rail{display:none}.magazine-mobile-contents{border-bottom:1px solid var(--magazine-ink);border-top:.5rem solid var(--magazine-accent);margin-bottom:3rem;padding:1rem 0;font-family:Arial,Helvetica,sans-serif;display:block}.magazine-mobile-contents summary{color:var(--magazine-ink);cursor:pointer;letter-spacing:.12em;text-transform:uppercase;font-size:.72rem;font-weight:800}.magazine-mobile-contents ol{gap:.6rem;margin:1rem 0 0;padding:0;list-style:none;display:grid}.magazine-mobile-contents a{color:var(--magazine-muted);grid-template-columns:1.5rem minmax(0,1fr);gap:.7rem;font-size:.78rem;text-decoration:none;display:grid}.magazine-takeaways{display:block}.magazine-takeaways>p{margin:0;padding-bottom:1rem}.magazine-takeaways ol{border-left:0;border-top:1px solid var(--magazine-ink)}.magazine-artifact,.magazine-chart,.magazine-prose .table-wrapper,.magazine-prose blockquote,.magazine-pull-quote,.magazine-stat-band{margin-left:0!important;margin-right:0!important}.magazine-prose .table-wrapper{width:100%!important}.magazine-stat-band{grid-template-columns:repeat(2,minmax(0,1fr))}.magazine-stat-band>div:nth-child(odd){border-left:0}.magazine-artifact-header,.magazine-comparison,.magazine-outcomes,.magazine-process{grid-template-columns:1fr}}@property --tw-translate-x{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-y{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-z{syntax:"*";inherits:false;initial-value:0}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-space-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-gradient-position{syntax:"*";inherits:false}@property --tw-gradient-from{syntax:"";inherits:false;initial-value:#0000}@property --tw-gradient-via{syntax:"";inherits:false;initial-value:#0000}@property --tw-gradient-to{syntax:"";inherits:false;initial-value:#0000}@property --tw-gradient-stops{syntax:"*";inherits:false}@property --tw-gradient-via-stops{syntax:"*";inherits:false}@property --tw-gradient-from-position{syntax:"";inherits:false;initial-value:0}@property --tw-gradient-via-position{syntax:"";inherits:false;initial-value:50%}@property --tw-gradient-to-position{syntax:"";inherits:false;initial-value:100%}@property --tw-leading{syntax:"*";inherits:false}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-tracking{syntax:"*";inherits:false}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property 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FASB ASU 2026-02 : Crédits environnementaux et configuration NetSuite