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Cutler Company tiene una cuenta de efectivo con un saldo de $330 000 en Wright Bank y una cuenta de efectivo con un sobregiro de

Cutler Company tiene una cuenta de efectivo con un saldo de $330 000 en Wright Bank y una cuenta de efectivo con un sobregiro de $12 000 en Lowe Bank.

Qu incluira la seccin de activos circulantes del balance general de Cutler para el efectivo segn los IFRS? Bajo los US GAAP?

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