impairment ias 36

Hi sir,first of all big apology for what happened last time 🙁 i asked u a question last time regarding impairment of asset…my question was if cv is 1000 and r amount is 4000 then what adjustment are we gonna make …if 1.asset is on cost model 2. if its on revaluation model …you replied that under cost model we wont make any adj and if asset is on revaluation model then we will definetly revalue the asset …….. and similarly with respect to intangible asset in same example as stated above you said that if intangible asset is on cost model then we re not gonna make any adjustment but if they re on revaluation model we will definately make adjustment for intangible asset…so i just want you to give me the reference that in which paragraph these both rules are being mentioned ?…. Much regards