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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
SIGNIFICANT ACCOUNTING POLICIES |
Schedule of depreciation and estimated useful lives of property, plant and equipment | ​
​ | ​ | ​
​ |  | Estimated Useful Life (in years)
Real Estate |  | 5 - 50
Fixed Network and Transportation | ​ | 4 - 20
Mobile Network Access |  | 3 – 7
Tower and Pole |  | 10 – 20
Switching Equipment |  | 2 – 7
Computer Equipment |  | 3 – 5
Vehicles |  | 5
Goods lent to customers at no cost |  | 2 – 4
Power Equipment and Installations |  | 2 – 12
Machinery, diverse equipment and tools |  | 5 – 10
Schedule of estimated useful lives of main classes of intangible assets | ​
​ | ​ | ​
​ | ​ | Estimated useful lives (years)
5G licenses | ​ | 20
3G/4G licenses |  | 15
Núcleo´s licenses |  | 5-10
Customer Relationship |  | 5-14
Incremental Costs from the Acquisition of Contracts |  | 2
Content activation |  | 2
Internally generated software |  | 5-10
Other |  | 2-28
Schedule of impairment recognized by concept |
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ | ​ | 2023 | ​ | 2022 | ​ | 2021
​ | ​ | Gain (loss)
Return of radioelectric spectrum (See Note 2.e.i) |  | — |  | (8,330) |  | —
Brands Cablevisión and Fibertel (a) |  | — |  | — |  | (2,719)
Assets classified as held for sale (See Note 3.j) |  | (138) |  | (5,527) |  | —
Telecom Goodwill (See Note 3.u.1) |  | — |  | (759,523) |  | —
Goodwill allocated to subsidiaries |  | — |  | (199) |  | (4,045)
Others (b) |  | (176) |  | 7,096 |  | (1,024)
Total |  | (314) |  | (766,483) |  | (7,788)
a) | Impairment recognized as a result of the Company’s decision to discontinue the use of those brands, unifying all the customers of those services under the brands Flow and Personal in order to simplify the brand portfolio and to consolidate a new visual identity as an institution itself and of its products and services.
b) | In 2022, it includes recovery of provisions for $6,773 million related to works in progress that were completed during that fiscal year.
Schedule of assumptions used in determining expense and benefit obligations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021
Discount Rate (1) |  | 4.2% - 12.2% | ​ | 6.0% - 11.6% | ​ | 6.1% - 11.8%
Projected increase rate in compensation |  | 32.0% - 175.0% | ​ | 52.0% - 83.1% | ​ | 23.0% - 51.8%
1) | Represents real discount rates.
Schedule of new standards and interpretations issued by the IASB applied by the company | The Company has applied the following new standards and amendments for the first time from January 1, 2023:
Standards and amendments |  | Description |  | Mandatory application date for years beginning on or after |
Amendments to IAS 1 | ​ | Information relating to material accounting policies | ​ | January 1, 2023 | ​
Amendments to IAS 8 | ​ | Definition of accounting estimate | ​ | January 1, 2023 | ​
Amendments to IAS 12 | ​ | Deferred tax – recognition of assets and liabilities arising from a single transaction | ​ | January 1, 2023 | ​
Amendments to IAS 12 | ​ | International Tax Reform – Pillar Two Model Rules | ​ | January 1, 2023 | ​
​
Schedule of new standards and interpretations issued by the IASB not in force | As of the date to prepare these consolidated financial statements, the Company has not applied the following new standards and amendments to the existing ones which application is mandatory for periods beginning after December 31, 2023: ​
|  | ​ |  |  |
Standards and amendments |  | Description |  | Mandatory application date for years beginning on or after |
Amendments to IFRS 16 | ​ | Measurement of the lease liability in a sale and leaseback transaction | ​ | January 1, 2024 | ​
Amendments to IAS 1 | ​ | Classification of liabilities as current and non-current exposed to covenants | ​ | January 1, 2024 | ​
Amendments to IAS 7 and IFRS 7 | ​ | Disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities, cash flows and exposure to liquidity risk. | ​ | January 1, 2024 | ​
Amendments to IAS 21 | ​ | Lack of Exchangeability: Evaluation when a currency is exchangeable into another currency; | ​ | January 1, 2025 | ​
​

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- Definition The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 126 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_126&doctype=Standard -URIDate 2023-03-23 + Details
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