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Under IFRS, Revaluation Surplus is part of
Discovery
The legal process by which parties gather information and evidence from each other in preparation for trial.
Litigation
The process of resolving a dispute through the court system.
Typosquatting
A form of cybersquatting that relies on mistakes, such as typographical errors, made by Internet users when inputting information into a Web browser.
Trademark
A recognizable sign, design, or expression that identifies products or services of a particular source from those of others.
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