> ## Documentation Index
> Fetch the complete documentation index at: https://library.thepocketca.com/llms.txt
> Use this file to discover all available pages before exploring further.

# About the library

> What the library covers, how it is organized, and what is live in the first release.

## What this library is for

The Pocket CA Library is a discipline-first reference library for accountancy standards.
It is designed to help you move from a broad domain question to the right framework and then to the right standard page.

## The four disciplines

* Accounting
* Auditing
* Tax
* Finance

Each discipline has its own place in the top-level navigation.
Only accounting is populated in the first release.

## What is live now

The first live accounting frameworks are:

* `IFRS`
* `UK GAAP`
* `US GAAP`

Each framework has a landing page and at least one canonical sample standard page.

## How the library is organized

* You browse by discipline first.
* Within accounting, you browse by framework.
* Within a framework, you browse by official code.
* Topic names, aliases, and plain-English search terms are secondary discovery aids.

## Canonical page model

The main unit of content is a standard page.
Each current standard has one canonical page with:

* an expert-friendly summary at the top
* a plain-language explanation beneath it
* status and amendment history
* paragraph-level source references
* links to related standards

## What is not published

The public site does not publish raw standards text as a primary content type.
Instead, it publishes generated reference pages with visible traceability back to the source material.

## What comes next

The next major layer after framework-specific canonical pages is comparison content.
Those comparison pages will sit alongside the canonical pages rather than replacing them.