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The Revaluation Surplus of IFRS is similar to U.S. GAAP in that it allows both increases and decreases in valuation. similar to U.S. GAAP in

The Revaluation Surplus of IFRS is similar to U.S. GAAP in that it allows both increases and decreases in valuation. similar to U.S. GAAP in that it only allows for the decrease in valuation. similar to U.S. GAAP in that it only allows for the increase in valuation. different than U.S. GAAP in that it allows the increase in valuation

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