Asset revaluation JE

Dear all,

I got SR 3-4942589191 about asset impairment reserve JE issue:

In R12 enviorment:

1, perform asset impairment for asset #1001 with amount 500;
2, run depreciation and close the asset period;
3, perform asset revaluation for asset #1001 with 20% revaluation percentage;
4, create accounting for the asset revaluation transaction ,which reversed the impairment reserver 500.

The SLA journal entry like this:
Cost                 10,000.00
Depreciation reserve  100
Impairment reserve      500.00

Revaluation performed @ 20% on cost

 
The entry after revaluation will be
Dr.Cost                 2,000.00
Dr. Impairment reserve     500.00
  Cr.Revaluation reserve         2500

The Customer expected  it perform with a result as following:
Dr.Cost                 2,000.00
  Cr.Revaluation reserve         2000

Because they think JEs that Oracle generated not adopt the  IFRS/IAS convention.