chrome/android/java/res/values-v28/styles.xml

<?xml version="1.0" encoding="utf-8"?>
<!--
Copyright 2019 The Chromium Authors
Use of this source code is governed by a BSD-style license that can be
found in the LICENSE file.
-->

<resources>
    <!-- The windowLightStatusBar attribute was added in API 23, but we avoid using it via XML prior
         to 28 due to: https://crbug.com/884144 and https://crbug.com/1014844 -->
    <style name="Theme.Chromium.Settings" parent="Base.V27.Theme.Chromium.Settings">
        <item name="android:statusBarColor">@android:color/transparent</item>
        <item name="android:windowLightStatusBar">@bool/window_light_status_bar</item>
    </style>
    <style name="Theme.Chromium.Activity.Fullscreen" parent="Base.V27.Theme.Chromium.Activity.Fullscreen">
        <item name="android:statusBarColor">@android:color/transparent</item>
        <item name="android:windowLightStatusBar">@bool/window_light_status_bar</item>
    </style>
</resources>