> ## 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.

# Accounting

> Browse accounting standards by framework and official standard code.

## Browse accounting by framework

Accounting is the first populated discipline in the library.
The live corpus is organized around `IFRS`, `UK GAAP`, and `US GAAP`.

<Note>
  Official codes are the canonical route through the library.
  Topic names and aliases support discovery, but the standard page is always anchored to the official code.
</Note>

<CardGroup cols={3}>
  <Card title="IFRS" icon="globe" href="/accounting/ifrs">
    Browse international standards, starting with `IFRS 15`.
  </Card>

  <Card title="UK GAAP" icon="landmark" href="/accounting/uk-gaap">
    Browse UK GAAP guidance, starting with `FRS 102`.
  </Card>

  <Card title="US GAAP" icon="landmark" href="/accounting/us-gaap">
    Browse US GAAP guidance, starting with `ASC 606`.
  </Card>
</CardGroup>

## Discovery rules

* Search by official code first.
* Use framework pages to understand scope and live coverage.
* Use topic labels and aliases when you know the issue but not the code.

## Live sample standards

* `IFRS 15`
* `FRS 102`
* `ASC 606`