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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ / shares in Units, $ in Millions | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Jun. 30, 2024 USD ($) $ / shares | Dec. 31, 2023 USD ($) | Sep. 30, 2023 USD ($) | Jun. 30, 2023 USD ($) $ / shares | Mar. 31, 2023 USD ($) | Jun. 30, 2024 USD ($) $ / shares | Jun. 30, 2023 USD ($) $ / shares | Sep. 30, 2023 USD ($) | Dec. 31, 2023 USD ($)
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |
Long-lived assets, intangible assets and goodwill located in the foreign operations | $ 2,148 | $ 2,321 |  |  |  |  | $ 2,148 |  |  |  | $ 2,321
Customer crypto-assets safeguarding assets | 67 | 34 |  |  |  |  | 67 |  |  |  | 34
Supplier finance program | 388 | 381 |  |  |  |  | 388 |  |  |  | 381
Aggregate gain included in net revenues arising from financing transactions, net of the costs recognized on sale of credit card receivables, | 470 |  |  | $ 340 |  |  | 835 | $ 676 |  |  |
Net revenues and financial income | 3,765 |  |  | 2,479 |  |  | 6,991 | 4,644 |  |  |
Revenue not recognized | 1,308 |  |  | 1,106 |  |  | 2,415 | $ 2,127 |  |  |
Allowance for doubtful accounts, loan receivables and chargebacks | 41 | 42 |  |  |  |  | 41 |  |  |  | 42
Contract liabilities from contracts | 95 | 51 |  |  |  |  | 95 |  |  |  | 51
Deferred revenue, revenue recognized |  |  |  |  |  |  | $ 43 |  |  |  |
Weighted average exchange rate increase |  |  |  |  |  |  | 860.3 | 212.3 |  |  |
Income tax benefit | (137) | $ (65) | $ (172) | (210) | [1] | $ (122) | $ (274) | $ (332) | [1] | $ (504) | $ (569)
Secretariat Of Knowledge Economy Resolution Issued |  |  |  |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |
Income tax benefit | $ 4 |  |  | $ 11 |  |  | $ 5 | $ 21 |  |  |
Aggregate per share effect of the Argentine tax holiday (in dollars per share) | $ / shares | $ 0.08 |  |  | $ 0.23 |  |  | $ 0.09 | $ 0.42 |  |  |
Social security benefit | $ 15 |  |  | $ 15 |  |  | $ 32 | $ 33 |  |  |
Argentina |  |  |  |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |
Annual inflation rate | 0.186 |  |  | 0.238 |  |  | 0.798 | 0.507 |  |  |
Foreign exchange rate | 912.00 | 808.45 |  |  |  |  | 912.00 |  |  |  | 808.45
Percentage of increase in exchange rate |  |  |  |  |  |  | 0.128 | 0.449 |  |  |
Percentage of increase in weighted average exchange rate |  |  |  |  |  |  | 3.052 |  |  |  |
Spread of exchange rate | 0.480 | 0.204 |  |  |  |  | 0.480 |  |  |  | 0.204
Bitcoin |  |  |  |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |
Customer crypto-assets safeguarding assets | $ 38 | $ 18 |  |  |  |  | $ 38 |  |  |  | $ 18
Ether |  |  |  |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |
Customer crypto-assets safeguarding assets | 14 | 7 |  |  |  |  | 14 |  |  |  | 7
Crypto-Asset, Other |  |  |  |  |  |  |  |  |  |  |
Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |
Customer crypto-assets safeguarding assets | $ 15 | $ 9 |  |  |  |  | $ 15 |  |  |  | $ 9
[1] | Recast for consistency with the current presentation due to the change in the presentation of certain financial results. Please refer to Note 2 – Summary of significant accounting policies - Change in the presentation of certain financial results and reclassification of prior year results.

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