XML 87 R73.htm IDEA: XBRL DOCUMENT
v3.24.1

SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets (Details) - 12 months ended Dec. 31, 2023 $ in Millions, $ in Millions | ARS ($) | USD ($)
--- | --- | ---
SIGNIFICANT ACCOUNTING POLICIES |  |
Fair value of assigned spectrum |  | $ 6.2
Price of spectrum to be exchanged |  | 5.7
Cash paid |  | $ 0.5
Gain on difference between the book value and the fair value of the returned spectrum | $ 1,280 |
5G licenses |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 20 years |
3G/4G licenses |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 15 years |
Nucleo's licenses | Minimum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 5 years |
Nucleo's licenses | Maximum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 10 years |
Customer Relationship | Minimum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 5 years |
Customer Relationship | Maximum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 14 years |
Incremental Costs from the Acquisition of Contracts |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 2 years |
Content activation |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 2 years |
Internally generated software | Minimum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 5 years |
Internally generated software | Maximum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 10 years |
Other | Minimum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 2 years |
Other | Maximum |  |
SIGNIFICANT ACCOUNTING POLICIES |  |
Average period for amortization | 28 years |

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Disclosure of the difference in values (gain (loss)) between the nonmonetary assets or liabilities exchanged with another entity inclusive of boot (small monetary consideration). + References No definition available. + Details
Name: | teo_IfrsNonmonetaryTransactionGainLossRecognizedOnTransfer
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of fair value of assigned spectrum on non-monetary transactions. + References No definition available. + Details
Name: | teo_NonmonetaryTransactionFairValueOfAssignedSpectrum
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of Value of spectrum to be exchanged on non-monetary transactions. + References No definition available. + Details
Name: | teo_NonmonetaryTransactionPriceOfSpectrumToBeExchanged
Namespace Prefix: | teo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The useful lives used for intangible assets other than goodwill, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | teo_UsefulLivesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | teo_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_Licenses5gMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_Licenses3g4gMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_NucleoSLicensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_IncrementalCostsFromAcquisitionOfContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_ContentActivationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_InternallyGeneratedSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=teo_OtherExclusivityRightsRightsOfUseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |