XML 165 R65.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

LEASES (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of leases [Abstract]

Summary of Right-of-Use Assets

Movements in right-of-use assets and lease liabilities as of December 31, 2019 were as follow:

Right-of-use assets		Office spaces			Office equipments			Total
January 1, 2019		46,567			—			46,567
Additions		16,778			6,812			23,590
Additions from business combinations (note 25.12)		2,863			409			3,272
Depreciation (note 6)		(14,519	)		(65	)		(14,584	)
Translation		(64	)		—			(64	)
December 31, 2019		51,625			7,156			58,781

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 additional information about leasing activities for lessee

The outstanding balance of the lease liabilities as of December 31, 2019 is as follows:

Lease liabilities
Current		19,439
Non-current		41,924
TOTAL		61,363

Summary of Lease Contracts Not Yet Commenced

The Company has some lease contracts that have not yet commenced as of December 31, 2019. The future lease payments for these lease contracts are disclosed as follows:

Year	Amount
2020	1,413
2021	2,468
2022	2,731
2023	2,775
2024	2,855
2025	478

Disclosure of maturity analysis of operating lease payments

As required by the IAS 17, the undiscounted amounts of future fixed minimum annual lease commitments are as follows at December 31, 2018:

Year		Amount
2019		16,051
2020		14,097
2021		8,356
2022		6,500
2023 onwards		10,218
Total		55,222

X

- Definition

Disclosure About Exposure Arising From Leases Not Yet Commenced To Which Lessee Is Committed [Table Text Block]

+ References

No definition available.

+ Details

Name:	glob_DisclosureAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommittedTableTextBlock
Namespace Prefix:	glob_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of leases [Abstract]

+ References

No definition available.

+ Details

Name:	glob_DisclosureofleasesAbstract
Namespace Prefix:	glob_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of additional information about leasing activities of a lessee.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 59
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_59&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 97
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_97&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph 53
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration