XML 36 R45.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Fair Value Measurement of Assets and Liabilities - Fair Value of Money Market Funds, Short and Long-Term Investments Classified as Available for Sale Securities (Detail) (USD $) | Mar. 31, 2014 | Dec. 31, 2013
--- | --- | ---
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | $ 80,703,410 | $ 75,317,926
Gross Unrealized Gains | 94,708 | 66,434
Gross Unrealized Losses | (39,498) | (29,808)
Estimated Fair Value | 80,758,620 | 75,354,552
Cash and Cash Equivalents [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 28,534,910 | 19,720,190
Gross Unrealized Gains | 4,628 | 2,627
Gross Unrealized Losses | (4,066) | (4,060)
Estimated Fair Value | 28,535,472 | 19,718,757
Time Deposits [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 7,802,010 | 9,912,171
Gross Unrealized Gains | 7,640 | 3,887
Estimated Fair Value | 7,809,650 | 9,916,058
Long-Term Investments [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 44,366,490 | 45,685,565
Gross Unrealized Gains | 82,440 | 59,920
Gross Unrealized Losses | (35,432) | (25,748)
Estimated Fair Value | 44,413,498 | 45,719,737
Money Market Funds [Member] | Cash and Cash Equivalents [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 28,529,873 | 19,631,550
Gross Unrealized Gains | 4,628 | 2,619
Gross Unrealized Losses | (4,062) | (4,060)
Estimated Fair Value | 28,530,439 | 19,630,109
Corporate Debt Securities [Member] | Cash and Cash Equivalents [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 5,037 | 88,640
Gross Unrealized Gains |  | 8
Gross Unrealized Losses | (4) |
Estimated Fair Value | 5,033 | 88,648
Corporate Debt Securities [Member] | Time Deposits [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 5,144,257 | 4,393,594
Gross Unrealized Gains | 5,184 | 2,271
Estimated Fair Value | 5,149,441 | 4,395,865
Corporate Debt Securities [Member] | Long-Term Investments [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 16,358,275 | 20,804,125
Gross Unrealized Gains | 81,607 | 59,437
Gross Unrealized Losses | (5,115) | (19,522)
Estimated Fair Value | 16,434,767 | 20,844,040
Sovereign Debt Securities [Member] | Time Deposits [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 2,657,753 | 5,518,577
Gross Unrealized Gains | 2,456 | 1,616
Estimated Fair Value | 2,660,209 | 5,520,193
Sovereign Debt Securities [Member] | Long-Term Investments [Member] |  |
Schedule of Available-for-sale Securities [Line Items] |  |
Cost | 28,008,215 | 24,881,440
Gross Unrealized Gains | 833 | 483
Gross Unrealized Losses | (30,317) | (6,226)
Estimated Fair Value | $ 27,978,731 | $ 24,875,697

X
- Definition Amount of accumulated pre-tax unrealized gain before deducting pre-tax unrealized losses on investments in available-for-sale securities impacting investments. + References No definition available. + Details
Name: | meli_AvailableForSaleSecuritiesGrossUnrealizedGainAccumulatedInInvestments
Namespace Prefix: | meli_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated pre-tax unrealized loss before deducting pre-tax unrealized gain on investments in available-for-sale securities impacting investments. + References No definition available. + Details
Name: | meli_AvailableForSaleSecuritiesGrossUnrealizedLossAccumulatedInInvestments
Namespace Prefix: | meli_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AvailableForSaleSecuritiesAmortizedCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of debt securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -Subparagraph (b)-(g) -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration