> ## 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.

# UK GAAP

> UK GAAP coverage in the accounting library.

## UK GAAP coverage

This framework section holds reference pages for UK GAAP.
`FRS 102` is treated here as a framework hub, and its official sections are the real downstream reading units.

## Live now

<Card title="FRS 102" icon="file-lines" href="/accounting/uk-gaap/frs-102">
  Framework hub for the September 2024 bundle and its child section pages
</Card>

<Card title="Section 1: Scope" icon="sign-posts" href="/accounting/uk-gaap/frs-102/section-1-scope">
  The framework-entry page for applicability, qualifying entities, and transition rules
</Card>

<Card title="Section 23: Revenue" icon="arrow-right-arrow-left" href="/accounting/uk-gaap/frs-102/section-23-revenue">
  Revenue treatment under the section-based FRS 102 routing model
</Card>

## How standards are organized here

* Use the official code as the primary route.
* Treat `FRS 102` as a framework-level hub page.
* Treat official section numbers as the downstream standard-page routes.
* Expect amendment history and source mapping on every live child page.