They could be the same. "Facing up to something" is perhaps more appropriate when accepting the thing requires some [unpleasant] action on your part. In some cases there may be a two-stage response: first you accept it and then you face up to beginning the required action.
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soheil1Mean when facing up to a thing, you always have to take action?And does it imply that the bad thing already happened?I wouldn't say "always."