> ## 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.

# US GAAP

> US GAAP coverage in the accounting library.

## US GAAP coverage

This framework section holds canonical pages for US GAAP.
The first live sample page is `ASC 606`, which is the core revenue-recognition reference in the framework.

## Live now

<Card title="ASC 606" icon="file-lines" href="/accounting/us-gaap/asc-606">
  Revenue from Contracts with Customers
</Card>

## How standards are organized here

* Use the codification reference as the primary route.
* Use topic names and plain-English search terms as secondary discovery aids.
* Keep related guidance linked, but keep the canonical page anchored to the official code.