All of the following are external users of financial accounting information except: stockholders bondholders potential investors managers bank creditors Pronouncements of accounting principles by the securities and Exchange Commission: bulletins opinions statements releases Intra-period tax period presentation it primarily a matter of: valuation going concern periodicity allocation A change in accounting entity it: a partnership becoming incorporated discovery of error in computing depreciation adjusting an allocation period from 6 years to 10 years using the method of straight-line after switching from declining-balance method of depreciation. Operating cash flows would exclude: interest received dividends paid interest paid dividends received Cash equivalents would not include cash not available for current operations money market funds United States treasury bills Bank drafts A certification for accountants who work inside profit oriented firm