XML 184 R166.htm IDEA: XBRL DOCUMENT v3.25.0.1

BUSINESS ACQUISITION - Assets and liabilities of Naperville (Details) - ARS ($) $ in Millions	Dec. 31, 2024	May 20, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about business combination [line items]
Cash and cash equivalents	$ 318,319		$ 347,930	$ 271,606	$ 262,205
Total current investments	33,584		269,959
Trade receivables	295,992		289,338
PP&E	4,330,508		4,947,233
Intangible assets	1,896,375		1,973,865
Trade payables	(444,687)		(777,098)
Less: non-controlling interests	(109,779)		(168,878)
Goodwill	3,372,692		$ 3,362,152	$ 3,355,071
Naperville Investments LLC | Televisin Dirigida
Disclosure of detailed information about business combination [line items]
Cash and cash equivalents		$ 642
Investment		1,613
Trade receivables		420
Property, plant and equipment		2,019
Customer Relationship recognized		1,643
Trade payables		(1,343)
Other assets / liabilities, net		(2,706)
Net identifiable assets acquired		2,288
Less: non-controlling interests		(1,394)
Goodwill recognized as of acquisition date		13,689
Total		$ 14,583
Cash and cash equivalents	847
Total current investments	2,129
Trade receivables	554
PP&E	2,663
Intangible assets	2,169
Trade payables	(1,772)
Other assets / liabilities, net	(3,498)
Net Assets Acquired	3,092
Less: non-controlling interests	(1,883)
Goodwill	18,037
Net identifiable assets, including goodwill	$ 19,246

X

- Definition

The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 45
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph B13
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_i&doctype=Standard
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount of current investments.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount of current trade receivables. [Refer: Trade receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 68
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_68&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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_DisclosureOfBusinessCombinationsLineItems
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: Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2024-01-01
-Paragraph 134
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_a&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2024-01-01
-Paragraph 135
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_135_a&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B67
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B
-URIDate 2024-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph IE72
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64&doctype=Appendix&subtype=B
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph IE72
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph o
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 10
-IssueDate 2024-01-01
-Paragraph 22
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2024-en-r&anchor=para_22&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph 12
-Subparagraph f
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_12_f&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph q
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_q&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_NoncontrollingInterests
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 16
-IssueDate 2024-01-01
-Paragraph 73
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard
-URIDate 2024-03-27

+ Details

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

X

- Definition

The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph IE72
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples
-URIDate 2024-03-27

+ Details

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

X

- Definition

The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 78
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 70
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_70&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount recognized as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination.

+ References

No definition available.

+ Details

Name:	teo_GoodwillAndIdentifiableAssetsAcquiredLiabilitiesAssumed
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount recognized as of the acquisition date for investments acquired in a business combination.

+ References

No definition available.

+ Details

Name:	teo_InvestmentRecognizedAsOfAcquisitionDate
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The carrying value of net assets acquired.

+ References

No definition available.

+ Details

Name:	teo_NetAssetsAcquired
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The carrying value of net assets including goodwill.

+ References

No definition available.

+ Details

Name:	teo_NetAssetsIncludingGoodwill
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The carrying value of other assets (liabilties), net.

+ References

No definition available.

+ Details

Name:	teo_OtherAssetsLiabilitiesNet
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount recognized as of the acquisition date for other assets (liabilities) acquired in a business combination.

+ References

No definition available.

+ Details

Name:	teo_OtherAssetsLiabilitiesRecognizedAsOfAcquisitionDate
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of trade receivables recoginzed as of the acquisition date acquired in a business combination.

+ References

No definition available.

+ Details

Name:	teo_TradeReceivablesRecognizedAsOfAcquisitionDate
Namespace Prefix:	teo_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_BusinessCombinationsAxis=teo_NapervilleInvestmentsLlcMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_ConsolidatedEntitiesAxis=teo_TelevisinDirigidaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: