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Income Tax - Summary of Reconciliation between the Charge to Income for Income Tax and the One that would Result from Applying the Prevailing Tax Rate on Net Income Before Income Tax Arising from the Consolidated Statements of Comprehensive Income (Detail) - ARS ($) $ in Millions | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |
Net income before income tax | $ 8,703 | $ (29,804) | $ 29,063
Statutory tax rate | 35.00% | 35.00% | 35.00%
Statutory tax rate applied to net income before income tax | $ (3,046) | $ 10,431 | $ (10,172)
Effect of the valuation of property, plant and equipment and intangible assets measured in functional currency | (18,185) | (19,543) | (31,200)
Exchange differences | 12,318 | 12,237 | 19,164
Effect of the valuation of inventories | (1,558) | (1,819) | (2,412)
Income on investments in associates and joint ventures | 500 | 206 | 111
Effect by change of tax rate | 13,892 |  |
Miscellaneous | 48 | (87) | (128)
Income tax | $ 3,969 | $ 1,425 | $ (24,637)

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2017-03-09 + Details
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