> ## 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.

# Library of Accountancy Standards

> A discipline-first reference library for accounting, auditing, tax, and finance.

## A structured reference library

The Pocket CA Library is designed as a searchable reference layer for accountancy standards.
You browse by discipline first, then by framework, then by official standard code.

<Note>
  The public pages are generated reference pages.
  They help you understand a standard quickly, but they do not replace the official source text.
</Note>

## What is live now

<CardGroup cols={2}>
  <Card title="Accounting" icon="book-open-cover" href="/accounting">
    IFRS, UK GAAP, and US GAAP are live in the first release.
  </Card>

  <Card title="Auditing" icon="scale-balanced" href="/auditing">
    The discipline page is live and ready for framework build-out.
  </Card>

  <Card title="Tax" icon="receipt" href="/tax">
    The discipline page is live and ready for framework build-out.
  </Card>

  <Card title="Finance" icon="chart-line" href="/finance">
    The discipline page is live and ready for framework build-out.
  </Card>
</CardGroup>

## How to use the library

* Use official identifiers such as `IFRS 15`, `FRS 102`, and `ASC 606` as your primary lookup path.
* Use framework pages to understand how the live corpus is organized.
* Use the support pages to see how generated content, source traceability, and editorial review work.
* Expect comparison pages to arrive after the canonical framework pages are populated.

## Live accounting frameworks

<CardGroup cols={3}>
  <Card title="IFRS" icon="globe" href="/accounting/ifrs">
    International Financial Reporting Standards, starting with `IFRS 15`.
  </Card>

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

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

## Support pages

<CardGroup cols={2}>
  <Card title="About the library" icon="book-open-cover" href="/about-library">
    Scope, current coverage, and the long-term shape of the library.
  </Card>

  <Card title="Methodology" icon="sitemap" href="/methodology">
    The generation workflow, review gate, and source traceability model.
  </Card>

  <Card title="Editorial policy" icon="scale-balanced" href="/editorial-policy">
    Writing rules, naming conventions, and publication boundaries.
  </Card>

  <Card title="How to read standard pages" icon="circle-info" href="/how-to-read-standard-pages">
    Understand the standard page template, status model, and source references.
  </Card>
</CardGroup>