XML 74 R68.htm IDEA: XBRL DOCUMENT v2.4.1.9
Fair Value Measurement of Assets and Liabilities - Fair Value of Financial Assets and Liabilities Measured at Amortized Cost (Detail) (USD $)
Dec. 31, 2014
Dec. 31, 2013
Carrying Value [Member]    
Assets    
Assets $ 231,486,078us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
$ 184,331,377us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Liabilities    
Liabilities 564,566,966us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
223,034,754us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Accounts and Funds Payable [Member]    
Liabilities    
Liabilities 58,005,734us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccountsPayableAndFundsPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
34,405,333us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccountsPayableAndFundsPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Funds Payable to Customers [Member]    
Liabilities    
Liabilities 165,033,797us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_PayablesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
129,038,663us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_PayablesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Salaries and Social Security Payable [Member]    
Liabilities    
Liabilities 18,834,627us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_EmployeeBenefitObligationsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
15,863,028us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_EmployeeBenefitObligationsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Tax Payable [Member]    
Liabilities    
Liabilities 26,012,849us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_IncomeTaxesPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
17,854,110us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_IncomeTaxesPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Dividends Payable [Member]    
Liabilities    
Liabilities 7,329,546us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccruedDividendMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
6,313,869us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccruedDividendMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Loans Payable and Other Financial Liabilities [Member]    
Liabilities    
Liabilities 283,825,977us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_LoansPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
15,860,642us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_LoansPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Other Liabilities [Member]    
Liabilities    
Liabilities 5,524,436us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_OtherLiabilitiesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
3,699,109us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_OtherLiabilitiesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Time Deposits [Member]    
Assets    
Assets 58,475,057us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
66,677,156us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Accounts Receivable [Member]    
Assets    
Assets 46,672,495us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_AccountsReceivableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
25,884,260us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_AccountsReceivableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Credit Cards Receivable [Member]    
Assets    
Assets 85,162,276us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_CreditCardAndOtherMeansOfPaymentsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
52,045,851us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_CreditCardAndOtherMeansOfPaymentsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Prepaid Expenses [Member]    
Assets    
Assets 3,457,693us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_PrepaidExpensesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
3,836,081us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_PrepaidExpensesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Carrying Value [Member] | Other Assets [Member]    
Assets    
Assets 37,718,557us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_OtherAssetsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
35,888,029us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_OtherAssetsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_CarryingReportedAmountFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member]    
Assets    
Assets 231,486,078us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
184,331,377us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Liabilities    
Liabilities 564,566,967us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
223,034,754us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Accounts and Funds Payable [Member]    
Liabilities    
Liabilities 58,005,734us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccountsPayableAndFundsPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
34,405,333us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccountsPayableAndFundsPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Funds Payable to Customers [Member]    
Liabilities    
Liabilities 165,033,797us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_PayablesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
129,038,663us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_PayablesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Salaries and Social Security Payable [Member]    
Liabilities    
Liabilities 18,834,627us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_EmployeeBenefitObligationsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
15,863,028us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_EmployeeBenefitObligationsMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Tax Payable [Member]    
Liabilities    
Liabilities 26,012,849us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_IncomeTaxesPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
17,854,110us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_IncomeTaxesPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Dividends Payable [Member]    
Liabilities    
Liabilities 7,329,546us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccruedDividendMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
6,313,869us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= meli_AccruedDividendMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Loans Payable and Other Financial Liabilities [Member]    
Liabilities    
Liabilities 283,825,977us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_LoansPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
15,860,642us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_LoansPayableMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Liabilities [Member]    
Liabilities    
Liabilities 5,524,436us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_OtherLiabilitiesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
3,699,109us-gaap_LiabilitiesFairValueDisclosure
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByLiabilityClassAxis
= us-gaap_OtherLiabilitiesMember
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Time Deposits [Member]    
Assets    
Assets 58,475,057us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
66,677,156us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_BankTimeDepositsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Accounts Receivable [Member]    
Assets    
Assets 46,672,495us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_AccountsReceivableMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
25,884,260us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_AccountsReceivableMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Credit Cards Receivable [Member]    
Assets    
Assets 85,162,276us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_CreditCardAndOtherMeansOfPaymentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
52,045,851us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_CreditCardAndOtherMeansOfPaymentsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Prepaid Expenses [Member]    
Assets    
Assets 3,457,693us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_PrepaidExpensesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
3,836,081us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= meli_PrepaidExpensesMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
Fair Value [Member] | Significant Other Observable Inputs (Level 2) [Member] | Other Assets [Member]    
Assets    
Assets $ 37,718,557us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_OtherAssetsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember
$ 35,888,029us-gaap_AssetsFairValueDisclosure
/ us-gaap_FairValueByAssetClassAxis
= us-gaap_OtherAssetsMember
/ us-gaap_FairValueByFairValueHierarchyLevelAxis
= us-gaap_FairValueInputsLevel2Member
/ us-gaap_FairValueByMeasurementBasisAxis
= us-gaap_EstimateOfFairValueFairValueDisclosureMember