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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 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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 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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 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asu-2025-10

ASU 2025-10 Subventions publiques : ASC 832 vs IAS 20 dans NetSuite