Question: If an entity is considering revaluing its exploration and evaluation assets, would the revaluation increase the 'relevance' of the information from the readers' perspective of

If an entity is considering revaluing its exploration and evaluation assets, would the revaluation increase the 'relevance' of the information from the readers' perspective of the financial statements? Further, explain capitalising on the expenses at the evaluation and exploration stage and restoration of an oil extraction project.

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