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    <dateIssued encoding="marc">2025</dateIssued>
    <edition>Twenty-first edition.</edition>
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  <note type="statement of responsibility">Jamie Elliott and Barry Elliott ; updated by Jo Watkins.</note>
  <note>Previous edition: 2022.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
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  <subject authority="lcsh">
    <topic>Financial statements</topic>
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  <classification authority="lcc">HF5636 .E47 2025</classification>
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