:root{color-scheme:light;--bg: #f7f7f2;--surface: #ffffff;--surface-soft: #f2f2ec;--text: #2e2e38;--muted: #66666e;--line: #deded6;--accent: #ffe600;--accent-dark: #6f5f00;--gold: #8a6500;--red: #b42318;--blue: #1d4ed8;--green: #15803d;font-family:Yu Gothic,Hiragino Kaku Gothic ProN,Meiryo,system-ui,sans-serif}*{box-sizing:border-box}body{margin:0;background:var(--bg);color:var(--text);line-height:1.75}a{color:inherit;text-decoration:none}a:hover{color:var(--text);text-decoration:underline}.site-header{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:18px clamp(18px,4vw,56px);background:#fffffff0;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}.brand{display:flex;align-items:center;gap:12px;min-width:210px}.brand-mark{display:block;width:42px;height:42px;flex:0 0 auto}.brand strong,.brand small{display:block}.brand small{color:var(--muted);font-size:12px}.site-nav{display:flex;flex-wrap:wrap;justify-content:flex-end;gap:12px 18px;font-size:14px}.site-footer{margin-top:56px;padding:28px clamp(18px,4vw,56px);color:var(--muted);border-top:1px solid var(--line)}.container,.prose{width:min(1120px,calc(100% - 36px));margin:0 auto}.hero{padding:76px 0 42px}.hero h1,.page-title h1,.article-header h1{margin:0;line-height:1.2;font-size:clamp(34px,6vw,64px)}.lead{max-width:780px;color:var(--muted);font-size:18px}.eyebrow{color:var(--accent-dark);font-weight:700;letter-spacing:0}.section{padding:36px 0}.section-header,.page-title{margin-bottom:20px}.grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.article-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.article-list.compact{grid-template-columns:1fr}.article-card,.feature-link{background:var(--surface);border:1px solid var(--line);border-radius:8px;padding:18px}.article-card h2,.article-card h3,.feature-link h2,.feature-link h3{margin:10px 0 8px;line-height:1.35}.article-card p,.feature-link p{color:var(--muted)}.card-kicker,.card-meta,.inline-list{display:flex;flex-wrap:wrap;align-items:center;gap:8px}.card-meta{margin-top:14px;color:var(--muted);font-size:13px}.badge,.topic-tag,.pill,.review-alert{display:inline-flex;align-items:center;min-height:28px;border-radius:999px;padding:4px 10px;font-size:12px;font-weight:700;border:1px solid transparent}.standard.jgaap{background:#e9f8ee;color:var(--green)}.standard.ifrs{background:#eaf1ff;color:var(--blue)}.standard.usgaap{background:#fff6df;color:var(--gold)}.status.draft,.status.needs_update,.level.critical,.review-alert{background:#fff1f0;color:var(--red);border-color:#ffc9c4}.status.ai_reviewed,.level.medium{background:#eef5ff;color:var(--blue)}.status.human_reviewed,.level.low{background:#edf8ef;color:var(--green)}.status.archived{background:#eee;color:#555}.status.wordpress_migrated{background:#f6f4ef;color:#725a22}.level.high{background:#fff6df;color:var(--gold)}.topic-tag,.pill{background:var(--surface-soft);color:var(--text)}.muted{color:var(--muted)}.article-header{padding:42px 0 24px}.article-meta-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin:28px 0}.article-meta-grid>div{background:var(--surface);border:1px solid var(--line);border-radius:8px;padding:14px}.article-meta-grid .wide{grid-column:span 3}.meta-label{display:block;margin-bottom:8px;color:var(--muted);font-size:13px;font-weight:700}.review-notice{display:flex;flex-wrap:wrap;gap:10px;align-items:center;padding:14px 16px;background:var(--surface-soft);border:1px solid var(--line);border-radius:8px}.review-notice.needs-update{background:#fff7ed;border-color:#fed7aa}.review-notice em{color:var(--red);font-style:normal;font-weight:700}.prose{max-width:860px}.prose h5,.prose h6{margin-top:26px;line-height:1.5}.prose blockquote{margin:24px 0;padding:14px 18px;background:var(--surface-soft);border-left:4px solid var(--accent);color:#31443e}.prose blockquote p{margin:0}.prose img{max-width:100%;height:auto;border:1px solid var(--line);border-radius:8px}.prose pre{overflow-x:auto;padding:16px;background:#17211e;color:#f8faf9;border-radius:8px}.prose code{padding:2px 5px;background:var(--surface-soft);border-radius:4px;font-size:.92em}.prose pre code{padding:0;background:transparent}.prose a{color:var(--accent-dark);text-decoration:underline;text-underline-offset:3px}.source-list,.related{margin-top:38px}.table-wrap{overflow-x:auto}.comparison-table{width:100%;border-collapse:collapse;background:var(--surface)}.comparison-table th,.comparison-table td{min-width:180px;padding:14px;border:1px solid var(--line);text-align:left;vertical-align:top}.comparison-table thead th{background:var(--surface-soft)}.filters{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;padding:16px;margin-bottom:22px;background:var(--surface);border:1px solid var(--line);border-radius:8px}.filters label span{display:block;margin-bottom:6px;color:var(--muted);font-size:13px;font-weight:700}.filters input,.filters select,.filters button{width:100%;min-height:40px;border:1px solid var(--line);border-radius:6px;padding:8px 10px;font:inherit}.filters button{align-self:end;background:var(--accent);color:#2e2e38;border-color:var(--accent);font-weight:700}.empty-state{padding:22px;background:var(--surface);border:1px solid var(--line);border-radius:8px;color:var(--muted)}@media (max-width: 860px){.site-header{align-items:flex-start;flex-direction:column}.site-nav{justify-content:flex-start}.grid,.article-list,.article-meta-grid,.filters{grid-template-columns:1fr}.article-meta-grid .wide{grid-column:auto}}.standard.comparison{background:#fff7c2;color:#6f5f00}.standard.common{background:#f1f5f9;color:#334155}.standard.finance{background:#eef2ff;color:#3730a3}.topic-tag:hover{background:#fbf3bf;color:var(--accent-dark)}.prose p,.prose li{overflow-wrap:anywhere}.prose h2{margin-top:48px;padding-top:14px;border-top:1px solid var(--line);font-size:1.55rem;line-height:1.4}.prose h3{margin-top:34px;padding-left:12px;border-left:4px solid var(--accent);font-size:1.22rem;line-height:1.45}.prose h4{display:flex;align-items:baseline;gap:9px;margin-top:26px;color:var(--text);font-size:1.05rem;line-height:1.5}.prose h4:before{content:"";flex:none;position:relative;top:1px;width:9px;height:9px;background:var(--accent);border:1.5px solid var(--text);transform:rotate(45deg)}.prose table{width:100%;margin:24px 0;border-collapse:collapse;background:var(--surface)}@media (max-width: 640px){.prose table{display:block;overflow-x:auto}}.prose th,.prose td{min-width:140px;padding:10px 12px;border:1px solid var(--line);text-align:left;vertical-align:top}.prose th{background:var(--surface-soft);font-weight:700}.article-byline{margin:0 0 26px;color:var(--muted);font-size:14px}.toc{margin:0 0 34px;padding:18px;background:var(--surface);border:1px solid var(--line);border-radius:8px}.toc summary{font-size:18px;font-weight:700;cursor:pointer}.toc details[open] summary{margin-bottom:12px}.toc ol{display:grid;gap:6px;margin:0;padding-left:0;list-style:none}.toc li{color:var(--muted);font-size:14px;line-height:1.55}.toc a{color:var(--text);text-decoration:none}.toc a:hover{color:var(--accent-dark);text-decoration:underline}.toc-depth-3{margin-left:14px}.article-supervision{margin-top:38px;padding:18px;background:var(--surface-soft);border:1px solid var(--line);border-radius:8px;color:#3a3a42;font-size:14px}.article-supervision p{margin:0}.article-supervision p+p{margin-top:10px}.callout{margin:24px 0;padding:16px 18px;border:1px solid var(--line);border-left-width:4px;border-radius:8px;background:var(--surface)}.callout-title{margin:0 0 8px;font-weight:700}.callout-body>:first-child{margin-top:0}.callout-body>:last-child{margin-bottom:0}.callout-conclusion,.callout-point{border-left-color:var(--accent);background:#fffbe6}.callout-warning{border-left-color:var(--red);background:#fff1f0}.callout-draft{border-left-color:var(--gold);background:#fff6df}.callout-note{border-left-color:var(--line);background:#f4f4ef;color:var(--muted);font-size:.9em}.callout-note .callout-title{color:var(--muted);font-weight:600;font-size:.95em}.prose strong{font-weight:700;color:var(--text)}.prose mark{background:linear-gradient(transparent 38%,#ffdf33 38%);color:inherit;font-weight:700;padding:0 2px}.prose mark.critical{background:linear-gradient(transparent 38%,#ffb3ab 38%);color:var(--red);font-weight:700}.key-points{margin:24px 0;padding:16px 18px;background:#fffbe6;border-left:4px solid var(--accent);border-radius:6px}.key-points>:first-child{margin-top:0}.key-points>:last-child{margin-bottom:0}
