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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of impacts of the adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017 | Jan. 01, 2017 | Dec. 31, 2016
--- | --- | --- | --- | --- | --- | ---
Current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, current |  | $ 313,449 | $ 290,476 |  | $ 275,549 | $ 244,778 |  | $ 212,242 |
Trade debtors and other accounts receivable, current |  | 1,244,348 | 1,162,582 |  | 1,202,945 | 1,202,945 |  |  |
Non-current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, non current |  | 204,928 | 227,541 |  | 220,807 | 212,203 |  |  |
Properties, plants and equipment |  | 12,919,618 | 12,501,809 |  | 10,065,335 | 12,930,652 |  | 10,498,149 |
Deferred tax assets |  | 235,583 | 273,529 |  | 370,115 | 370,564 |  |  |
Current liabilities |  |  |  |  |  |  |  |  |
Other current financial liabilities |  |  | 1,430,789,000 |  | 1,300,949 | 1,300,949,000 |  | 1,839,528 |
Trade and other accounts payables |  | 619,110 | 529,277 |  | 1,673,010 | 1,695,202,000 |  |  |
Other non current financial liabilities |  |  |  |  | 2,901,603 | 2,823,963,000 |  |  |
Non-current liabilities |  |  |  |  |  |  |  |  |
Other non current financial liabilities |  | 8,530,418 | 8,359,462 |  | 6,605,508 | 9,433,450 |  | 6,796,952 |
Accounts payable commercial and other |  | 2,222,874 | 1,674,303 |  | 498,832 | 1,668,612 |  | 359,391 |
Deferred tax liability |  | 616,803 | 786,571 |  | 953,148 | 877,748 |  | 915,759 |
Equity attributable to the owners of the parent |  |  |  |  |  |  |  |  |
Accumulated earnings |  | 352,272 | 218,971 |  | 465,569 | (41,012) |  | 366,404 |
Other reserves |  | (367,577) | (4,365) |  | 554,884 | 760,761 |  | 580,870 |
Non-controlling interest |  | $ (1,605) | 79,908 |  | 91,147 | 90,457 |  | 88,644 |
Adoption Impact of IFRS 16 [Member] |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, current |  |  | (30,501,000) | [1] | (30,771,000) |  |  | (25,567,000) |
Non-current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, non current |  |  | (6,200,000) | [1] | (8,604,000) |  |  |  |
Properties, plants and equipment | [1] |  | 2,548,400 |  | 2,865,300 |  |  | 2,931,101,000 |
Deferred tax assets | [2] |  | 201,000 |  | 449,000 |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |
Other current financial liabilities | [3] |  | 363,497,000 |  | 319,030,000 |  |  | 311,307,000 |
Trade and other accounts payables |  |  |  |  | (4,398,000) |  |  |  |
Non-current liabilities |  |  |  |  |  |  |  |  |
Other non current financial liabilities | [3] |  | 2,494,552,000 |  | 2,827,942,000 |  |  | 2,881,149,000 |
Accounts payable commercial and other | [1] |  | 45,621,000 |  | 60,611,000 |  |  | 20,065,000 |
Deferred tax liability |  |  | (85,550,000) | [2] | (75,400,000) |  |  | (61,343,000) |
Equity attributable to the owners of the parent |  |  |  |  |  |  |  |  |
Accumulated earnings |  |  | (378,705,000) | [4] | (506,581,000) |  |  | (460,173,000) |
Other reserves |  |  | 72,561,000 | [4] | 205,877,000 |  |  | 215,299,000 | [4]
Non-controlling interest |  |  | $ (32,000) | [4] | (690,000) |  |  | $ (771,000) |
Restated [Member] |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, current |  |  |  |  | 244,778,000 |  | $ 186,675 |  |
Trade debtors and other accounts receivable, current |  |  |  |  | 1,202,945,000 |  |  |  |
Non-current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, non current |  |  |  |  | 212,203,000 |  |  |  |
Properties, plants and equipment |  |  |  |  | 12,930,652,000 |  | 13,429,250 |  |
Deferred tax assets |  |  |  |  | 370,564,000 |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |
Other current financial liabilities |  |  |  |  | 1,619,979,000 |  | 2,150,835 |  |
Trade and other accounts payables |  |  |  |  | 1,668,612,000 |  |  |  |
Other non current financial liabilities |  |  |  |  | 2,901,603,000 |  |  |  |
Non-current liabilities |  |  |  |  |  |  |  |  |
Other non current financial liabilities |  |  |  |  | 9,433,450,000 |  | 9,678,101 |  |
Accounts payable commercial and other |  |  |  |  | 559,443,000 |  | 379,456 |  |
Deferred tax liability |  |  |  |  | 877,748,000 |  | 854,416 |  |
Equity attributable to the owners of the parent |  |  |  |  |  |  |  |  |
Accumulated earnings |  |  |  |  | (41,012,000) |  | (93,769) |  |
Other reserves |  |  |  |  | 760,761,000 |  | 796,169 |  |
Non-controlling interest |  |  |  |  | $ 90,457,000 |  | $ 87,873 |  |
Adoption Impact of IFRS 15 [Member] |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Other non-financial assets, current | [5] |  |  |  |  | 54,361,000 |  |  |
Non-current assets |  |  |  |  |  |  |  |  |
Deferred tax assets | [6] |  |  |  |  | 6,005,000 |  |  |
Current liabilities |  |  |  |  |  |  |  |  |
Trade and other accounts payables |  |  |  |  |  | (22,192,000) |  |  |
Other non current financial liabilities | [7] |  |  |  |  | 77,640,000 |  |  |
Non-current liabilities |  |  |  |  |  |  |  |  |
Deferred tax liability |  |  |  |  |  | 4,472,000 |  |  |
Equity attributable to the owners of the parent |  |  |  |  |  |  |  |  |
Accumulated earnings |  |  |  |  |  | 446,000 |  |  |
Adoption of Impact IFRS 9 [Member] |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Trade debtors and other accounts receivable, current |  |  |  |  |  | (11,105,000) |  |  |
Non-current assets |  |  |  |  |  |  |  |  |
Deferred tax assets | [8] |  |  |  |  | 89,000 |  |  |
Non-current liabilities |  |  |  |  |  |  |  |  |
Deferred tax liability | [8] |  |  |  |  | (1,021,000) |  |  |
Equity attributable to the owners of the parent |  |  |  |  |  |  |  |  |
Accumulated earnings |  |  |  |  |  | $ (9,995,000) |  |  |
[1] | Company recognized under Property, plant and equipment right of use assets for US $ 2,865.3 million as of January 1, 2018 and US $ 2,548.4 as of December 31, 2018, associated with contracts that meet the definition of lease (Note 2.21 & 17).
[2] | Deferred taxes: adjustments originated by the application of IFRS 16.
[3] | Lease liabilities: The Company recognized within the Other financial liabilities for lease for US$ 3,147.0 million as of January 1, 2018 and US$ 2,858.0 million as of December 31, 2018, associated with contracts that meet the definition of lease (Note 2.21 & 19).
[4] | The effect of the recognition of the leases under IFRS 16 generated a decrease in retained earnings of US$ 506.6 million as of January 1, 2018 (US$ 378.7 million as of December 31, 2018). The increase in Other reserves of US$ 205.9 million as of January 1, 2018 (decrease of US$ 72,5 million as of December 31, 2018), was caused by the Cumulative translation adjustment of those subsidiaries with functional currencies other than the US dollar. The application of IFRS 16 also affected non-controlling interests.
[5] | Contract costs: The Company has capitalized the costs related to the revenues from air transport of passengers, corresponding to: the commissions charged by the credit card administrators for US$ 22.0 million and the air ticket booking services through the system general distribution (GDS) for US$ 15.6 million. Additionally, there is a reclassification of commissions from travel agencies for US$ 16.8 million, which previously were presented, according IAS 18, net of the liability to fly in other non-financial liabilities.
[6] | Deferred tax adjustments originated by the application of IFRS 15.
[7] | Performance Obligations: The Company analyzed the moment in which the performance obligations identified in the contracts with customers must be recognized in the consolidated result. During this analysis, some concepts were identified which must be deferred until the moment of service provision, mainly related to land transportation services, charges for modifications to the initial contract in the sale of tickets and redeem of some products associated with loyalty programs for US$ 60.8 million. Additionally, there is the reclassification detailed in numeral (4) for US$ 16.8 million.
[8] | Deferred tax adjustments originated by the application of IFRS 9.

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