[staal]

The second paragraph is important.

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IAS 36.60
An impairment loss shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount in accordance with another Standard (for example, in accordance with the revaluation model in IAS 16).

Any impairment loss of a revalued asset shall be treated as a revaluation decrease in accordance with that other Standard.
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This means that if the gross carrying amount of a revalued asset drops below its original cost you treat it as a Revaluation Deficit (decrease of Cost) and not an Impairment (increase of Acc Depr).

It does mean that IAS 16.31 (below) unnecessarily mentions impairment. Perhaps causing confusion?

IAS 16.31
After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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