Cutler Company has a cash account with a balance of $325,000 with Wright Bank and a cash account with an overdraft of $11,000 at Lowe Bank. What would the current assets section of Cutler's balance sheet include for "cash" under IFRS? Under U.S. GAAP? > Answer is complete but not entirely correct. Under IFRS the cash balance Under U.S. GAAP the balance $ 325,000 X $ 87,000