XML 80 R73.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Acquisitions and disposals (Details) - ARS ($) $ in Millions | Jun. 30, 2018 | Dec. 31, 2017 | Jun. 30, 2017 | Jun. 30, 2016
--- | --- | --- | --- | ---
Fair value of identifiable assets and assumed liabilities: |  |  |  |
Properties, plant and equipment | $ (28,801) |  | $ 1,712 | $ 15,104
Inventories | (5,896) |  |  | 1,919
Cash and cash equivalents | (5,554) |  | 150 |
Borrowings | (21,050) |  | 660 | 60,306
Trade and other payables | (22,933) |  | 917 | 19,749
Provisions | $ (432) |  | $ (2) | $ 969
New Pharm Drugstores Ltd. [Member] |  |  |  |
Fair value of identifiable assets and assumed liabilities: |  |  |  |
Properties, plant and equipment |  | $ 200 |  |
Inventories |  | 380 |  |
Trade and other receivables |  | 335 |  |
Cash and cash equivalents |  | 25 |  |
Borrowings |  | (260) |  |
Trade and other payables |  | (930) |  |
Employee benefits |  | (25) |  |
Provisions |  | (15) |  |
Total net identifiable assets |  | (290) |  |
Goodwill (pending allocation) |  | 920 |  |
Total |  | $ 630 |  |

X
- References No definition available. + Details
Name: | ifrs-full_AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate
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 cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph h -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_h_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_FairValueOfAcquiredReceivables
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; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2018-03-16 + 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: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2018-03-16 + Details
Name: | ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed
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 inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2018-03-16 + Details
Name: | ifrs-full_InventoryRecognisedAsOfAcquisitionDate
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; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2018-03-16 + Details
Name: | ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
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 trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Information about employee benefits recognised as of acquisition date. + References No definition available. + Details
Name: | irsa_EmployeeBenefitsRecognisedAsOfAcquisitionDate
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of identifiable assets acquired + References No definition available. + Details
Name: | irsa_IdentifiableAssetsAcquiredLiabilitiesAssumedNet
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for liabilities of uncertain timing or amount. + References No definition available. + Details
Name: | irsa_ProvisionsAsOfAcquisitionDate
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=irsa_NewPharmDrugstoresLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |