XML 109 R95.htm IDEA: XBRL DOCUMENT v3.23.1

GOODWILL (Details) - ARS ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
GOODWILL
Total goodwill	$ 494,757	$ 738,457
Argentina subsidiary
GOODWILL
Impairment of goodwill		64
CGU of Argentina
GOODWILL
Impairment of goodwill	243,900	243,900
NYSSA
GOODWILL
Additional goodwill during the period		288
Argentina
GOODWILL
Total goodwill	493,080	736,756
Abroad business
GOODWILL
Total goodwill	$ 1,677	$ 1,701

X

- Definition

The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2022-03-24
-Paragraph B67
-Subparagraph d
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d_ii&doctype=Appendix&subtype=B
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_AdditionalRecognitionGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

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_DisclosureOfReconciliationOfChangesInGoodwillLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2022-03-24
-Paragraph 134
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_a&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2022-03-24
-Paragraph 135
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_135_a&doctype=Standard
-URIDate 2022-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2022-03-24
-Paragraph B67
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B
-URIDate 2022-03-24

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_Goodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2022-03-24
-Paragraph B67
-Subparagraph d
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d_v&doctype=Appendix&subtype=B
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_ImpairmentLossRecognisedInProfitOrLossGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=teo_ArgentinaSubsidiaryMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=teo_CashGeneratingUnitOfArgentinaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_BusinessCombinationsAxis=teo_NegociosYServiciosS.a.uMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_GeographicalAreasAxis=country_AR
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_GeographicalAreasAxis=teo_AbroadMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: