.ifrs-career-page[data-astro-cid-mjkk5gqa]{position:relative;z-index:10;overflow:hidden}.ifrs-career-page[data-astro-cid-mjkk5gqa]:before{content:"";position:absolute;inset:0 0 auto;height:780px;pointer-events:none;background:linear-gradient(180deg,rgba(212,175,55,.13),transparent 68%),radial-gradient(circle at 50% 0%,rgba(212,175,55,.2),transparent 44%);opacity:.85;z-index:-1}.container[data-astro-cid-mjkk5gqa]{max-width:1200px;margin:0 auto;padding:0 2rem}.container[data-astro-cid-mjkk5gqa].narrow{max-width:880px}.comparison-hero[data-astro-cid-mjkk5gqa]{padding:10rem 0 6rem;text-align:center;border-bottom:1px solid var(--border)}.hero-badge[data-astro-cid-mjkk5gqa]{display:inline-block;margin-bottom:2rem;padding:.55rem 1.5rem;border:1px solid var(--border);border-radius:100px;background:#d4af3726;color:var(--accent);font-size:.85rem;font-weight:800;letter-spacing:.12em}.comparison-hero[data-astro-cid-mjkk5gqa] h1[data-astro-cid-mjkk5gqa]{max-width:980px;margin:0 auto 1.5rem;color:var(--text-main);font-size:clamp(2.2rem,5.5vw,4.2rem);line-height:1.2}.comparison-hero[data-astro-cid-mjkk5gqa] .sub-title[data-astro-cid-mjkk5gqa]{display:block;margin-top:.5rem;color:var(--text-main);font-size:clamp(1.5rem,3.5vw,2.5rem)}.hero-lead[data-astro-cid-mjkk5gqa]{max-width:800px;margin:0 auto;color:var(--text-muted);font-size:1.1rem;line-height:1.95}.content-section[data-astro-cid-mjkk5gqa]{padding:7rem 0;border-bottom:1px solid var(--border)}.content-section[data-astro-cid-mjkk5gqa].alt{background:linear-gradient(180deg,#ffffff06,#d4af3709)}.section-kicker[data-astro-cid-mjkk5gqa],.section-header[data-astro-cid-mjkk5gqa] .sub[data-astro-cid-mjkk5gqa],.cta-kicker[data-astro-cid-mjkk5gqa]{color:var(--accent);font-size:.78rem;font-weight:800;letter-spacing:.22em;text-transform:uppercase}.section-kicker[data-astro-cid-mjkk5gqa]{margin-bottom:1rem}.content-section[data-astro-cid-mjkk5gqa] h2[data-astro-cid-mjkk5gqa],.section-header[data-astro-cid-mjkk5gqa] h2[data-astro-cid-mjkk5gqa]{color:var(--text-main);font-size:clamp(1.85rem,4vw,2.65rem);line-height:1.45;margin:0 0 2rem}.section-header[data-astro-cid-mjkk5gqa]{text-align:center;margin-bottom:4rem}.section-header[data-astro-cid-mjkk5gqa] h2[data-astro-cid-mjkk5gqa]{margin:1rem 0}.section-desc[data-astro-cid-mjkk5gqa]{max-width:720px;margin:0 auto;color:var(--text-muted);font-size:1rem;line-height:1.8}.content-section[data-astro-cid-mjkk5gqa] p[data-astro-cid-mjkk5gqa]{color:var(--text-muted);font-size:1rem;line-height:2;margin:0 0 1.4rem}.note-panel[data-astro-cid-mjkk5gqa],.concept-card[data-astro-cid-mjkk5gqa]{margin-top:2.5rem;padding:2rem;border:1px solid rgba(212,175,55,.35);border-radius:20px;background:linear-gradient(145deg,rgba(212,175,55,.1),transparent 62%),#ffffff0b;box-shadow:0 18px 50px #0000003d}.card-label[data-astro-cid-mjkk5gqa],.note-panel[data-astro-cid-mjkk5gqa] span[data-astro-cid-mjkk5gqa]{display:inline-block;color:var(--accent);font-size:.72rem;font-weight:800;letter-spacing:.18em;text-transform:uppercase;margin-bottom:.75rem}.concept-card[data-astro-cid-mjkk5gqa] h3[data-astro-cid-mjkk5gqa]{color:var(--text-main)!important;margin:0 0 1rem;font-size:1.16rem;line-height:1.45}.note-panel[data-astro-cid-mjkk5gqa] p[data-astro-cid-mjkk5gqa],.concept-card[data-astro-cid-mjkk5gqa] p[data-astro-cid-mjkk5gqa]{margin-bottom:0}.pros-grid[data-astro-cid-mjkk5gqa]{display:grid;grid-template-columns:repeat(4,1fr);gap:1.5rem;margin-top:2.5rem}.pros-card[data-astro-cid-mjkk5gqa]{border:1px solid rgba(212,175,55,.32);border-radius:20px;padding:2rem;background:#ffffff0b;transition:all .3s ease}.pros-card[data-astro-cid-mjkk5gqa]:hover{border-color:var(--accent);transform:translateY(-3px);box-shadow:0 12px 40px #d4af371a}.pros-card[data-astro-cid-mjkk5gqa] h3[data-astro-cid-mjkk5gqa]{color:var(--text-main)!important;margin:.8rem 0 .85rem;font-size:1.15rem;line-height:1.4}.pros-card[data-astro-cid-mjkk5gqa] strong[data-astro-cid-mjkk5gqa]{display:block;margin-bottom:1rem;color:var(--accent);font-size:.92rem;line-height:1.55}.pros-card[data-astro-cid-mjkk5gqa] p[data-astro-cid-mjkk5gqa]{margin:0;font-size:.92rem;line-height:1.8}.acca-step-grid[data-astro-cid-mjkk5gqa]{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:1.25rem;margin-top:2.5rem}.acca-step-grid[data-astro-cid-mjkk5gqa] .concept-card[data-astro-cid-mjkk5gqa]{margin-top:0}.goodwill-table-wrap[data-astro-cid-mjkk5gqa]{overflow-x:auto;border:1px solid var(--border);border-radius:20px;background:#ffffff0b;box-shadow:0 20px 50px #0000004d}.goodwill-table[data-astro-cid-mjkk5gqa]{width:100%;border-collapse:collapse;min-width:800px}.goodwill-table[data-astro-cid-mjkk5gqa] th[data-astro-cid-mjkk5gqa],.goodwill-table[data-astro-cid-mjkk5gqa] td[data-astro-cid-mjkk5gqa]{padding:1.5rem;border-bottom:1px solid rgba(212,175,55,.24);text-align:left;vertical-align:top}.goodwill-table[data-astro-cid-mjkk5gqa] tr[data-astro-cid-mjkk5gqa]:last-child th[data-astro-cid-mjkk5gqa],.goodwill-table[data-astro-cid-mjkk5gqa] tr[data-astro-cid-mjkk5gqa]:last-child td[data-astro-cid-mjkk5gqa]{border-bottom:none}.goodwill-table[data-astro-cid-mjkk5gqa] thead[data-astro-cid-mjkk5gqa] th[data-astro-cid-mjkk5gqa]{background:#d4af3726;color:var(--accent);font-size:.95rem;font-weight:800;letter-spacing:.05em}.goodwill-table[data-astro-cid-mjkk5gqa] tbody[data-astro-cid-mjkk5gqa] td[data-astro-cid-mjkk5gqa].row-title{color:var(--text-main)!important;font-weight:800!important;width:22%}.goodwill-table[data-astro-cid-mjkk5gqa] td[data-astro-cid-mjkk5gqa]{color:var(--text-muted);font-size:.94rem;line-height:1.8}.framework-panel[data-astro-cid-mjkk5gqa]{display:grid;gap:1rem;margin-top:3rem}.framework-item[data-astro-cid-mjkk5gqa]{display:grid;grid-template-columns:92px .85fr 1.45fr;gap:1.5rem;align-items:start;padding:1.5rem;border:1px solid rgba(212,175,55,.32);border-radius:18px;background:#ffffff0a}.framework-item[data-astro-cid-mjkk5gqa].goal{background:linear-gradient(145deg,rgba(212,175,55,.16),transparent 62%),#ffffff0e;box-shadow:0 18px 55px #d4af371a}.framework-item[data-astro-cid-mjkk5gqa] span[data-astro-cid-mjkk5gqa]{color:var(--accent);font-family:Cinzel,"Noto Serif JP",serif;font-size:1.24rem;font-weight:700;line-height:1.2}.framework-item[data-astro-cid-mjkk5gqa] h3[data-astro-cid-mjkk5gqa]{color:var(--text-main)!important;font-size:1.05rem;line-height:1.55;margin:0}.framework-item[data-astro-cid-mjkk5gqa] p[data-astro-cid-mjkk5gqa]{font-size:.92rem;line-height:1.8;margin:0}.expert-view[data-astro-cid-mjkk5gqa]{padding:8rem 0 5rem}.expert-inner[data-astro-cid-mjkk5gqa]{padding:4rem;border-radius:30px;text-align:center}.expert-badge[data-astro-cid-mjkk5gqa]{display:inline-block;margin-bottom:1.5rem;padding:.4rem 1.2rem;border-radius:100px;background:#d4af372e;color:var(--accent);font-size:.8rem;font-weight:800;letter-spacing:.1em}.expert-inner[data-astro-cid-mjkk5gqa] h2[data-astro-cid-mjkk5gqa]{margin:0 0 2rem}.expert-inner[data-astro-cid-mjkk5gqa] blockquote[data-astro-cid-mjkk5gqa]{max-width:860px;margin:0 auto 2rem;padding:0;border:none;color:var(--text-main)!important;font-size:1.08rem;font-style:italic;font-weight:600;line-height:2}.expert-note[data-astro-cid-mjkk5gqa]{max-width:720px;margin:0 auto;color:var(--text-muted);font-size:.8rem;opacity:.58}.ifrs-cta[data-astro-cid-mjkk5gqa]{padding:0 0 4rem}.cta-inner[data-astro-cid-mjkk5gqa]{padding:4.5rem 2rem;border:1px solid var(--border);border-radius:30px;background:linear-gradient(135deg,rgba(212,175,55,.24),rgba(255,255,255,.03) 55%,transparent),#ffffff09;text-align:center;backdrop-filter:blur(20px);box-shadow:inset 0 1px #ffffff14,0 30px 90px #00000047}.cta-inner[data-astro-cid-mjkk5gqa] h2[data-astro-cid-mjkk5gqa]{max-width:760px;margin:1rem auto;color:var(--text-main);font-size:clamp(1.85rem,4vw,2.55rem);line-height:1.45}.cta-inner[data-astro-cid-mjkk5gqa] p[data-astro-cid-mjkk5gqa]{max-width:700px;margin:0 auto 2.5rem;color:var(--text-muted);font-size:1.05rem;line-height:1.8}.btn-primary[data-astro-cid-mjkk5gqa]{display:inline-flex;align-items:center;justify-content:center;min-width:320px;max-width:100%;padding:1rem 2.35rem;border-radius:100px;background:var(--accent);color:#090705!important;font-weight:800;line-height:1.5;text-align:center;text-decoration:none!important;box-shadow:0 10px 40px #d4af3738;transition:transform .2s ease,box-shadow .2s ease}.btn-primary[data-astro-cid-mjkk5gqa]:hover{transform:translateY(-2px);box-shadow:0 14px 50px #d4af3759}.back-section[data-astro-cid-mjkk5gqa]{padding:0 0 10rem;text-align:center}.back-link[data-astro-cid-mjkk5gqa]{display:inline-flex;align-items:center;justify-content:center;min-width:220px;padding:1rem 2.35rem;border:1px solid var(--border);border-radius:100px;background:#ffffff08;color:var(--text-main)!important;font-weight:800;text-decoration:none!important;transition:transform .2s ease,border-color .2s ease,color .2s ease,box-shadow .2s ease}.back-link[data-astro-cid-mjkk5gqa]:before{content:"←";margin-right:.6rem;color:var(--accent)}.back-link[data-astro-cid-mjkk5gqa]:hover{transform:translateY(-2px);border-color:var(--accent);color:var(--accent)!important;box-shadow:0 12px 45px #d4af3724}@media(max-width:1180px){.pros-grid[data-astro-cid-mjkk5gqa]{grid-template-columns:repeat(2,1fr)}}@media(max-width:1024px){.acca-step-grid[data-astro-cid-mjkk5gqa],.pros-grid[data-astro-cid-mjkk5gqa]{grid-template-columns:1fr}.framework-item[data-astro-cid-mjkk5gqa]{grid-template-columns:1fr;gap:.8rem}}@media(max-width:640px){.container[data-astro-cid-mjkk5gqa]{padding:0 1.25rem}.comparison-hero[data-astro-cid-mjkk5gqa]{padding:8rem 0 4.5rem}.content-section[data-astro-cid-mjkk5gqa]{padding:5rem 0}.note-panel[data-astro-cid-mjkk5gqa],.concept-card[data-astro-cid-mjkk5gqa],.framework-item[data-astro-cid-mjkk5gqa],.pros-card[data-astro-cid-mjkk5gqa]{padding:1.5rem;border-radius:16px}.expert-view[data-astro-cid-mjkk5gqa]{padding:5rem 0 3rem}.expert-inner[data-astro-cid-mjkk5gqa],.cta-inner[data-astro-cid-mjkk5gqa]{padding:3rem 1.5rem;border-radius:24px}.btn-primary[data-astro-cid-mjkk5gqa],.back-link[data-astro-cid-mjkk5gqa]{width:100%;min-width:0}}