XML 119 R102.htm IDEA: XBRL DOCUMENT
v3.23.1

Property, Plant and Equipment - Additional Information (Detail) $ in Millions | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2020 USD ($) | Jun. 30, 2020 USD ($) | Sep. 30, 2022 USD ($) | Dec. 31, 2022 USD ($) well | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($)
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Rate of capitalization |  |  |  | 8.19% | 8.47% | 9.70%
Amount capitalized |  |  |  | $ 12 | $ 11 | $ 12
Exploratory wells under assessment | well |  |  |  | 23 |  |
0 to 1 year [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Discount rate after taxes of the CGU Gas - Neuquina | 12.85% |  |  | 14.80% |  | 12.85%
1 - 2 year [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Discount rate after taxes of the CGU Gas - Neuquina | 13.12% |  |  |  | 14.08% | 13.12%
Greater than a year [Member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Exploratory wells under assessment | well |  |  |  | 0 |  |
CGU Gas Neuquina Basin [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Impairment loss |  | $ 699 |  |  |  |
Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment,Net of tax | $ 522 | 524 |  |  |  |
Book value of the net assets |  |  |  | $ 2,585 | $ 2,435 |
Reversal in the charge of impairment | 696 |  |  | 0 |  |
Recoverable value after taxes | 2,287 |  |  |  |  | $ 2,287
CGU Gas Austral Basin [member] |  |  |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |  |  |
Impairment loss |  | 115 | $ 98 | 25 | 97 |
Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment,Net of tax | 68 | $ 86 | $ 64 | 16 | 63 |
Reversal in the charge of impairment | 91 |  |  |  |  |
Recoverable value after taxes | $ 191 |  |  | $ 65 | $ 135 | $ 191

X
- Definition The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 23 -IssueDate 2022-03-24 -Paragraph 26 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2022-en-r&anchor=para_26_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_BorrowingCostsCapitalised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 23 -IssueDate 2022-03-24 -Paragraph 26 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2022-en-r&anchor=para_26_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CapitalisationRateOfBorrowingCostsEligibleForCapitalisation
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_g&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RecoverableAmountOfAssetOrCashgeneratingUnit
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ReversalOfImpairmentLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Exploratory drilling in progress. + References No definition available. + Details
Name: | ypf_ExploratoryDrillingInProgress
Namespace Prefix: | ypf_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment, Net of tax. + References No definition available. + Details
Name: | ypf_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentNetOfTax
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Recoverable value after taxes. + References No definition available. + Details
Name: | ypf_RecoverableValueAfterTaxes
Namespace Prefix: | ypf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanTwoYearsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MaturityAxis=ypf_GreaterThanAYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis=ypf_CguGasNeuquinaBasinMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsAxis=ypf_CguGasAustralBasinMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |