/* =========================================================
   Votary — Aspectos y metodologías de la contabilidad financiera
   Hoja de estilos principal
   ========================================================= */

@import url('https://fonts.googleapis.com/css2?family=Sora:wght@400;500;600;700;800&family=Inter:wght@400;500;600;700&display=swap');

:root{
  --color-primary:#1F5D4C;
  --color-primary-dark:#163F34;
  --color-primary-light:#2B7A62;
  --color-accent:#B7853F;
  --color-bg:#FFFFFF;
  --color-bg-alt:#F6F4EF;
  --color-bg-soft:#EEF3F0;
  --color-border:#E1DDD3;
  --color-text:#232320;
  --color-text-muted:#5F5C55;
  --color-text-onprimary:#F3F7F4;
  --radius-sm:6px;
  --radius-md:12px;
  --radius-lg:20px;
  --shadow-sm:0 1px 2px rgba(22,63,52,.06), 0 1px 1px rgba(22,63,52,.04);
  --shadow-md:0 8px 24px rgba(22,63,52,.08);
  --font-head:'Sora', sans-serif;
  --font-body:'Inter', sans-serif;
  --maxw:1180px;
}

*,*::before,*::after{box-sizing:border-box;}
html{scroll-behavior:smooth;}
body{
  margin:0;
  font-family:var(--font-body);
  color:var(--color-text);
  background:var(--color-bg);
  line-height:1.6;
  font-size:16px;
}
img{max-width:100%;height:auto;display:block;border-radius:var(--radius-md);}
a{color:var(--color-primary);text-decoration:none;}
a:hover{color:var(--color-primary-dark);text-decoration:underline;}
h1,h2,h3,h4{font-family:var(--font-head);color:var(--color-primary-dark);line-height:1.25;margin:0 0 .6em;font-weight:700;}
h1{font-size:clamp(2rem,4vw,2.9rem);}
h2{font-size:clamp(1.5rem,2.6vw,2.1rem);}
h3{font-size:1.3rem;}
p{margin:0 0 1.1em;color:var(--color-text);}
ul,ol{margin:0 0 1.1em;padding-left:1.3em;}
li{margin-bottom:.4em;}
table{width:100%;border-collapse:collapse;margin:1.5em 0;font-size:.96rem;}
th,td{padding:.75em 1em;border:1px solid var(--color-border);text-align:left;}
th{background:var(--color-bg-alt);font-family:var(--font-head);color:var(--color-primary-dark);}
.container{max-width:var(--maxw);margin:0 auto;padding:0 24px;}
.section{padding:64px 0;}
.section-alt{background:var(--color-bg-alt);}
.section-soft{background:var(--color-bg-soft);}
.section-head{max-width:760px;margin:0 auto 40px;text-align:center;}
.section-head p{color:var(--color-text-muted);}
.eyebrow{
  font-family:var(--font-head);
  font-size:.82rem;
  letter-spacing:.08em;
  text-transform:uppercase;
  color:var(--color-primary-light);
  font-weight:600;
  margin:0 0 .5em;
}

/* Buttons */
.btn{
  display:inline-flex;align-items:center;justify-content:center;gap:.5em;
  font-family:var(--font-head);font-weight:600;font-size:.95rem;
  padding:.85em 1.7em;border-radius:var(--radius-sm);
  border:1px solid transparent;cursor:pointer;text-decoration:none;
  transition:background .18s ease, color .18s ease, border-color .18s ease;
}
.btn-primary{background:var(--color-primary);color:var(--color-text-onprimary);}
.btn-primary:hover{background:var(--color-primary-dark);color:var(--color-text-onprimary);text-decoration:none;}
.btn-outline{background:transparent;border-color:var(--color-primary);color:var(--color-primary-dark);}
.btn-outline:hover{background:var(--color-primary);color:var(--color-text-onprimary);text-decoration:none;}
.btn-block{width:100%;}

/* Header */
.site-header{
  position:sticky;top:0;z-index:50;
  background:rgba(255,255,255,.96);
  border-bottom:1px solid var(--color-border);
  backdrop-filter:saturate(180%) blur(6px);
}
.topbar{
  background:var(--color-primary-dark);color:var(--color-text-onprimary);
  font-size:.82rem;
}
.topbar .container{display:flex;justify-content:space-between;align-items:center;padding:6px 24px;flex-wrap:wrap;gap:6px;}
.topbar a{color:var(--color-text-onprimary);}
.topbar a:hover{color:#fff;}
.navbar{display:flex;align-items:center;justify-content:space-between;padding:14px 24px;}
.brand{display:flex;align-items:center;gap:.6em;font-family:var(--font-head);font-weight:800;font-size:1.4rem;color:var(--color-primary-dark);text-decoration:none;}
.brand-mark{
  width:34px;height:34px;border-radius:8px;background:var(--color-primary);
  display:flex;align-items:center;justify-content:center;color:#fff;font-weight:800;font-size:1rem;
}
.brand:hover{text-decoration:none;color:var(--color-primary-dark);}
.nav-toggle{display:none;background:none;border:1px solid var(--color-border);border-radius:var(--radius-sm);padding:8px 10px;cursor:pointer;font-size:0;width:42px;height:38px;position:relative;}
.nav-toggle span, .nav-toggle span::before, .nav-toggle span::after{
  content:'';display:block;width:18px;height:2px;background:var(--color-primary-dark);position:absolute;left:11px;transition:.2s;
}
.nav-toggle span{top:18px;}
.nav-toggle span::before{content:'';top:-6px;position:absolute;}
.nav-toggle span::after{content:'';top:6px;position:absolute;}
.main-nav{display:flex;}
.main-nav ul{display:flex;gap:1.6em;margin:0;padding:0;list-style:none;align-items:center;}
.main-nav a{color:var(--color-text);font-weight:600;font-size:.94rem;}
.main-nav a:hover, .main-nav a.active{color:var(--color-primary);text-decoration:none;}
.has-dropdown{position:relative;}
.dropdown{
  display:none;position:absolute;top:100%;left:0;background:#fff;border:1px solid var(--color-border);
  border-radius:var(--radius-md);box-shadow:var(--shadow-md);min-width:260px;padding:10px;margin-top:10px;
  list-style:none;
}
.has-dropdown:hover .dropdown, .has-dropdown:focus-within .dropdown{display:block;}
.dropdown li{margin:0;}
.dropdown a{display:block;padding:.55em .7em;border-radius:var(--radius-sm);font-weight:500;}
.dropdown a:hover{background:var(--color-bg-soft);text-decoration:none;}
.nav-cta{margin-left:.5em;}

/* Hero */
.hero{padding:70px 0 60px;background:var(--color-bg-alt);}
.hero .container{display:grid;grid-template-columns:1.1fr .9fr;gap:48px;align-items:center;}
.hero h1{margin-bottom:.5em;}
.hero p.lead{font-size:1.12rem;color:var(--color-text-muted);max-width:540px;}
.hero-actions{display:flex;gap:14px;margin-top:1.6em;flex-wrap:wrap;}
.hero-figure img{box-shadow:var(--shadow-md);}
.hero-stats{display:flex;gap:28px;margin-top:2.2em;flex-wrap:wrap;}
.hero-stats div{border-left:3px solid var(--color-primary);padding-left:.8em;}
.hero-stats strong{display:block;font-family:var(--font-head);font-size:1.5rem;color:var(--color-primary-dark);}
.hero-stats span{font-size:.85rem;color:var(--color-text-muted);}
.page-hero{padding:52px 0;background:var(--color-bg-alt);border-bottom:1px solid var(--color-border);}
.page-hero h1{margin-bottom:.3em;}
.page-hero p{color:var(--color-text-muted);max-width:700px;margin:0;}
.breadcrumbs{font-size:.85rem;color:var(--color-text-muted);margin-bottom:1em;}
.breadcrumbs a{color:var(--color-text-muted);}
.breadcrumbs span{color:var(--color-primary-dark);font-weight:600;}

/* Cards / grids */
.grid{display:grid;gap:28px;}
.grid-2{grid-template-columns:repeat(2,1fr);}
.grid-3{grid-template-columns:repeat(3,1fr);}
.grid-4{grid-template-columns:repeat(4,1fr);}
.card{
  background:#fff;border:1px solid var(--color-border);border-radius:var(--radius-md);
  padding:28px;box-shadow:var(--shadow-sm);
}
.card h3{margin-bottom:.5em;}
.card p:last-child{margin-bottom:0;}
.card-index{
  font-family:var(--font-head);font-weight:800;color:var(--color-primary-light);
  font-size:.85rem;letter-spacing:.05em;margin-bottom:.6em;display:block;
}
.icon-tile{
  width:46px;height:46px;border-radius:var(--radius-sm);background:var(--color-bg-soft);
  display:flex;align-items:center;justify-content:center;margin-bottom:1em;
  font-family:var(--font-head);font-weight:700;color:var(--color-primary);
}

.split{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center;}
.split.reverse .split-media{order:2;}
.split-media img{box-shadow:var(--shadow-md);}

/* Table of contents */
.toc{background:var(--color-bg-soft);border:1px solid var(--color-border);border-radius:var(--radius-md);padding:24px 28px;margin:0 0 2em;}
.toc h2{font-size:1.05rem;margin-bottom:.7em;}
.toc ol{margin:0;padding-left:1.3em;}
.toc a{color:var(--color-text);font-weight:500;}
.toc a:hover{color:var(--color-primary);}

/* Callout / notice */
.notice{border-left:4px solid var(--color-primary);background:var(--color-bg-soft);padding:18px 22px;border-radius:0 var(--radius-sm) var(--radius-sm) 0;margin:1.6em 0;}
.notice strong{color:var(--color-primary-dark);}
.notice.warn{border-left-color:var(--color-accent);}

/* Article content */
.article-body h2{margin-top:1.6em;}
.article-meta{display:flex;gap:1.2em;flex-wrap:wrap;color:var(--color-text-muted);font-size:.88rem;margin-bottom:1.6em;}
.article-meta span{display:inline-flex;align-items:center;}

/* Blog list */
.post-card{border:1px solid var(--color-border);border-radius:var(--radius-md);overflow:hidden;background:#fff;box-shadow:var(--shadow-sm);}
.post-card img{border-radius:0;}
.post-card .post-body{padding:22px;}
.post-tag{font-size:.75rem;text-transform:uppercase;letter-spacing:.06em;color:var(--color-primary);font-weight:700;}
.post-card h3{margin:.4em 0 .5em;}
.post-card .post-meta{font-size:.82rem;color:var(--color-text-muted);margin-bottom:.9em;}

/* FAQ accordion */
.faq-item{border-bottom:1px solid var(--color-border);}
.faq-item:first-child{border-top:1px solid var(--color-border);}
.faq-question{
  width:100%;text-align:left;background:none;border:none;padding:20px 4px;
  font-family:var(--font-head);font-weight:600;font-size:1.02rem;color:var(--color-primary-dark);
  cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:1em;
}
.faq-question::after{content:'+';font-size:1.4rem;color:var(--color-primary);font-weight:400;transition:transform .2s;}
.faq-question[aria-expanded="true"]::after{content:'−';}
.faq-answer{display:none;padding:0 4px 20px;color:var(--color-text-muted);}
.faq-answer.open{display:block;}

/* Forms */
.form-card{background:#fff;border:1px solid var(--color-border);border-radius:var(--radius-md);padding:32px;box-shadow:var(--shadow-sm);}
.form-row{margin-bottom:18px;}
.form-row label{display:block;font-weight:600;margin-bottom:.4em;font-size:.92rem;color:var(--color-text);}
.form-row input,.form-row select,.form-row textarea{
  width:100%;padding:.75em .9em;border:1px solid var(--color-border);border-radius:var(--radius-sm);
  font-family:var(--font-body);font-size:.95rem;background:#fdfdfb;color:var(--color-text);
}
.form-row input:focus,.form-row select:focus,.form-row textarea:focus{outline:2px solid var(--color-primary-light);outline-offset:1px;}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:0 18px;}
.form-check{display:flex;gap:.6em;align-items:flex-start;font-size:.88rem;color:var(--color-text-muted);}
.form-check input{width:auto;margin-top:.25em;}
.form-msg{display:none;padding:14px 18px;border-radius:var(--radius-sm);margin-bottom:18px;font-weight:600;font-size:.92rem;}
.form-msg.success{display:block;background:#E7F2EC;color:var(--color-primary-dark);border:1px solid var(--color-primary-light);}
.form-msg.error{display:block;background:#FBEAE7;color:#8A3A28;border:1px solid #C96A50;}
.field-error{color:#B23B24;font-size:.8rem;margin-top:.3em;display:none;}
.field-error.show{display:block;}

/* Contact info list */
.contact-info-list{list-style:none;padding:0;margin:0 0 1.5em;}
.contact-info-list li{display:flex;gap:.8em;margin-bottom:1em;align-items:flex-start;}
.contact-info-list b{display:block;color:var(--color-primary-dark);font-family:var(--font-head);font-size:.9rem;}

/* Glossary */
.glossary-nav{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:2em;}
.glossary-nav a{
  border:1px solid var(--color-border);border-radius:var(--radius-sm);padding:.4em .9em;font-weight:600;font-size:.85rem;
}
.glossary-term{padding:20px 0;border-bottom:1px solid var(--color-border);}
.glossary-term dt{font-family:var(--font-head);font-weight:700;color:var(--color-primary-dark);font-size:1.05rem;margin-bottom:.3em;}
.glossary-term dd{margin:0;color:var(--color-text-muted);}

/* CTA band */
.cta-band{background:var(--color-primary-dark);color:var(--color-text-onprimary);padding:56px 0;text-align:center;}
.cta-band h2{color:#fff;}
.cta-band p{color:#D9E5DE;max-width:600px;margin:0 auto 1.6em;}
.cta-band .btn-primary{background:var(--color-accent);}
.cta-band .btn-primary:hover{background:#9C6E32;}
.cta-band .btn-outline{border-color:#D9E5DE;color:#fff;}
.cta-band .btn-outline:hover{background:#fff;color:var(--color-primary-dark);}

/* Cookie banner */
.cookie-banner{
  position:fixed;bottom:0;left:0;right:0;background:var(--color-primary-dark);color:#EDF3EF;
  padding:18px 24px;display:none;z-index:100;box-shadow:0 -4px 18px rgba(0,0,0,.2);
}
.cookie-banner.show{display:block;}
.cookie-banner .container{display:flex;align-items:center;justify-content:space-between;gap:24px;flex-wrap:wrap;}
.cookie-banner p{margin:0;font-size:.88rem;color:#EDF3EF;max-width:640px;}
.cookie-banner a{color:#fff;text-decoration:underline;}
.cookie-actions{display:flex;gap:10px;flex-shrink:0;}
.cookie-actions .btn{padding:.6em 1.3em;font-size:.85rem;}
.cookie-actions .btn-outline{border-color:#EDF3EF;color:#EDF3EF;}

/* Footer */
.site-footer{background:var(--color-bg-soft);border-top:1px solid var(--color-border);padding:56px 0 0;margin-top:40px;}
.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.1fr;gap:32px;padding-bottom:40px;}
.footer-brand p{color:var(--color-text-muted);font-size:.9rem;}
.site-footer h4{font-family:var(--font-head);font-size:.92rem;color:var(--color-primary-dark);margin-bottom:1em;text-transform:uppercase;letter-spacing:.04em;}
.site-footer ul{list-style:none;padding:0;margin:0;}
.site-footer li{margin-bottom:.6em;font-size:.92rem;}
.site-footer a{color:var(--color-text-muted);}
.site-footer a:hover{color:var(--color-primary);}
.footer-bottom{border-top:1px solid var(--color-border);padding:18px 0;font-size:.82rem;color:var(--color-text-muted);display:flex;justify-content:space-between;flex-wrap:wrap;gap:8px;}
.footer-bottom .legal-links{display:flex;gap:16px;flex-wrap:wrap;}

/* Utilities */
.text-center{text-align:center;}
.mt-0{margin-top:0;}
.small{font-size:.85rem;color:var(--color-text-muted);}
.divider{border:none;border-top:1px solid var(--color-border);margin:2.4em 0;}
.tag-list{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:1.4em;}
.tag-list span{background:var(--color-bg-soft);border:1px solid var(--color-border);border-radius:20px;padding:.3em .9em;font-size:.78rem;font-weight:600;color:var(--color-primary-dark);}

@media (max-width: 980px){
  .hero .container{grid-template-columns:1fr;}
  .hero-figure{order:-1;}
  .split{grid-template-columns:1fr;}
  .split.reverse .split-media{order:0;}
  .grid-4{grid-template-columns:repeat(2,1fr);}
  .grid-3{grid-template-columns:repeat(2,1fr);}
  .footer-grid{grid-template-columns:1fr 1fr;}
}

@media (max-width: 760px){
  .nav-toggle{display:block;}
  .main-nav{
    display:none;position:absolute;top:100%;left:0;right:0;background:#fff;border-bottom:1px solid var(--color-border);
    box-shadow:var(--shadow-md);
  }
  .main-nav.open{display:block;}
  .main-nav ul{flex-direction:column;align-items:flex-start;gap:0;padding:10px 24px 20px;}
  .main-nav ul li{width:100%;}
  .main-nav a{display:block;padding:.7em 0;}
  .dropdown{position:static;box-shadow:none;display:none;margin:0 0 .5em;border:none;padding-left:.8em;}
  .has-dropdown:hover .dropdown,.has-dropdown:focus-within .dropdown{display:none;}
  .has-dropdown.open .dropdown{display:block;}
  .nav-cta{margin:10px 0 0;}
  .grid-2,.grid-3,.grid-4{grid-template-columns:1fr;}
  .footer-grid{grid-template-columns:1fr;gap:28px;}
  .form-grid{grid-template-columns:1fr;}
  .topbar .container{justify-content:center;text-align:center;}
}