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BASIS OF PREPARATION OF THESE CONSOLIDATED FINANCIAL STATEMENTS (Tables)
 12 Months Ended
Dec. 31, 2019
Corporate Information And Statement Of IFRS Compliance [Abstract]  
Summary of Lease Liabilities Recognised
 
 
 
Operating lease commitments disclosed as at December 31, 2018
 
55,222

Discounted using the lessee's incremental borrowing rate of at the date of initial application
 
46,887

Lease liability recognised as at January 1, 2019
 
46,887

Lease liabilities
 
 
 
 
 
 
 
 
 
 
 
 
 
January 1, 2019
 
46,887

 
 
 
 
Additions (1)
 
23,590

 
 
 
 
Additions from business combinations (note 25.12)
 
3,347

 
 
 
 
Foreign exchange difference (1)
 
(92
)
 
 
 
 
Interest expense (1)
 
3,464

 
 
 
 
Payments (2)
 
(15,833
)
 
 
 
 
December 31, 2019
 
61,363

 
 
 
 

(1) Non-cash transactions.
(2) Cash transactions.
Disclosure of effect of adoption of IFRS 16

The effect of adoption IFRS 16 as at January 1, 2019 (increase/(decrease)) is as follows:

Assets
 
 
Right-of-use assets
 
46,567

Prepayments
 
(1,652
)
 
 
 
Liabilities
 
 
Lease liabilities
 
46,887

 
 
 
Total adjustment on equity:
 
 
Retained earnings
 
(1,972
)
Disclosure of subsidiaries
Detailed below are the subsidiaries of the Company whose financial statement line items have been included in these consolidated financial statements.

Company
Country
Main
Percentage ownership
 
of
Activity
As of December 31,
 
incorporation
 
2019
2018
2017
Sistemas UK Limited
United Kingdom
Customer referral services and software development support and consultancy
100.00
%
100.00
%
100.00
%
Globant, LLC
United States of America
Customer referral services and software development support and consultancy
100.00
%
100.00
%
100.00
%
Sistemas Colombia S.A.S.
Colombia
Software development and consultancy
100.00
%
100.00
%
100.00
%
Global Systems Outsourcing S. de R.L. de C.V.
Mexico
Software development and consultancy
100.00
%
100.00
%
100.00
%
Software Product Creation S.L.
Spain
Holding, investment, software development and consultancy
100.00
%
100.00
%
100.00
%
Globant España S.A. (sociedad unipersonal)
Spain
Holding and investment activities
100.00
%
100.00
%
100.00
%
Sistemas Globales Uruguay S.A.
Uruguay
Software development and consultancy
100.00
%
100.00
%
100.00
%
Sistemas Globales S.A.
Argentina
Software development and consultancy
100.00
%
100.00
%
100.00
%
IAFH Global S.A.
Argentina
Software development and consultancy
100.00
%
100.00
%
100.00
%
Sistemas Globales Chile Asesorías Limitada
Chile
Software development and consultancy
100.00
%
100.00
%
100.00
%
Globers S.A.
Argentina
Travel organization services
100.00
%
100.00
%
100.00
%
Globant Brasil Consultoria Ltda.
Brazil
Software development and consultancy
100.00
%
100.00
%
100.00
%
Huddle Group S.A. (1)
Argentina
Software development and consultancy
-
-
100.00
%
Globant Peru S.A.C.
Peru
Software development and consultancy
100.00
%
100.00
%
100.00
%
Globant India Private Limited
India
Software development and consultancy
100.00
%
100.00
%
100.00
%
Dynaflows S.A. (2)
Argentina
Software development and consultancy
100.00
%
100.00
%
66.73
%
We Are London Limited
United Kingdom
Service design consultancy
100.00
%
100.00
%
100.00
%


Company
Country
Main
Percentage ownership
 
of
Activity
As of December 31,
 
incorporation
 
2019
2018
2017
Difier S.A.
Uruguay
Software development and consultancy
100.00
%
100.00
%
100.00
%
Globant Bel LLC 
Belarus
Software development and consultancy
100.00
%
100.00
%
-
Globant Canada Corp.
Canada
Software development and consultancy
100.00
%
100.00
%
100.00
%
Globant France S.A.S.
France
Software development and consultancy
100.00
%
100.00
%
-
Small Footprint S.R.L.
Romania
Software development and consultancy
100.00
%
100.00
%
-
Globant Ventures S.A.S. (3)
Argentina
Holding and investment activities
100.00
%
100.00
%
-
Software Product Creation SL Dubai Branch (4)
United Arab Emirates
Software development and consultancy
100.00
%
-
-
Avanxo (Bermuda) Limited (5)
Bermuda
Holding, investment activities and software development
100.00
%
-
-
Avanxo México Sociedad Anónima Promotora de inversión de Capital Variable (5)
Mexico
Cloud consulting and implementation services
100.00
%
-
-
Avanxo Servicios S.A. de C.V. (5)
Mexico
Cloud consulting and implementation services
100.00
%
-
-
Avanxo Brasil Tecnología da Informacao LTDA (5)
Brasil
Cloud consulting and implementation services
100.00
%
-
-
Orizonta Consutoria De Negocios E Tecnologia LTDA (5)
Brasil
Cloud consulting and implementation services
100.00
%
-
-
Avanxo S.A. (5)
Argentina
Cloud consulting and implementation services
100.00
%
-
-
Avanxo - Sucursal del Perú (5)
Perú
Cloud consulting and implementation services
100.00
%
-
-
Avanxo Colombia (5)
Colombia
Cloud consulting and implementation services
100.00
%
-
-
Belatrix Global Corporation S.A. (6)
Spain
Holding and investment activities
100.00
%
-
-
BSF S.A. (6)
Argentina
Agile product development services
100.00
%
-
-
Belatrix Peru SAC (6)
Peru
Agile product development services
100.00
%
-
-
Belatrix Colombia SAS (6)
Colombia
Agile product development services
100.00
%
-
-
Belatrix Service Corp (6)
United States Of America
Agile product development services
100.00
%
-
-

(1) 
On December 31, 2017, Huddle Group S.A. was merged into Sistemas Globales S.A. (currently under registration).  
(2) 
On October 26, 2018, the sellers exercised the put option on the non-controlling interest of Dynaflows (see note 25.2).  
(3) 
Globant Ventures S.A.S was registered on January 17, 2019.
(4) 
Software Product Creation SL Dubai Branch obtained its definitive professional license on February 21, 2019.  
(5) 
Avanxo (Bermuda) Limited along with its subsidiaries in Brazil, Mexico, Colombia, Peru, Argentina and the United States ("Avanxo Group") were acquired on February 1, 2019 (see note 25.8).  
(6) 
Belatrix Global Corporation S.A along with its subsidiaries in Peru, Colombia, Spain, the United States and Argentina ("Belatrix Group") were acquired on August 9, 2019 (see note 25.9).