XML 114 R107.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Cash flow information (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2016
Cash Flow Information |  |  |
(Loss) / Profit for the year | $ 21,295 | $ 5,220 | $ 10,078
Profit for the year from discontinued operations | (12,479) | (4,093) | (817)
Adjustments for: |  |  |
Income tax | (124) | 2,766 | 6,325
Amortization and depreciation | 3,737 | 3,377 | 1,531
Loss from disposal of property, plant and equipment | (4) | 35 | (2)
Net gain from fair value adjustment of investment properties | (22,605) | (4,352) | (17,549)
Share-based payments |  | 100 | 51
(Recovery) Charge for impairment of property, plant and equipment |  | (12) | 26
Expenses from sale of investment properties |  |  | 32
Derecognition of intangible assets by TGLT agreement |  | 28 |
Result from business combinations |  | (8) |
Disposal of disused investment properties |  |  | 24
Gain from disposal of associates | (311) |  | (4)
Financial results, net | 19,334 | 4,052 | 5,036
Reversal of cumulative translation adjustment |  | (41) | (100)
Provisions and allowances | 372 | 113 | 191
Share of loss / (profit) of associates and joint ventures | 721 | (106) | (508)
Changes in operating assets and liabilities: |  |  |
(Increase) / decrease in inventories | (21) | 51 | 16
Decrease in trading properties | 499 | 510 | 189
Increase in trade and other receivables | (19) | (986) | (547)
Increase in trade and other payables | 907 | 147 | 160
Increase in salaries and social security liabilities | 53 | 48 | 20
Decrease in provisions | (202) | (85) | (127)
Net cash generated by continuing operating activities before income tax paid | 11,176 | 6,736 | 4,015
Net cash generated by discontinued operating activities before income tax paid | 4,144 | 3,280 | 892
Net cash generated by operating activities before income tax paid | $ 15,320 | $ 10,016 | $ 4,907

X
- Definition Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInInventories
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20_b&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_35&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForIncomeTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20_b&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20_b&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash from (used in) the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=sect_AStatementofcashflowsforanentityotherthanafinancialinstitution&doctype=Illustrative%20Examples -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_20&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2018-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2018-03-01&anchor=para_18_b&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2018-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_24_b&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2018-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2018-03-01&anchor=para_32_a_ii&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_b&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2018-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2018-03-02&anchor=para_39L_e&doctype=Standard&book=b -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23&doctype=Standard -URIDate 2018-03-16 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106_d_i&doctype=Standard -URIDate 2018-03-16 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2021-01-01 -Name IFRS -Number 17 -IssueDate 2018-01-01 -Paragraph 113 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=17&date=2018-03-01&anchor=para_113_b&doctype=Standard -URIDate 2018-03-16 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_81A_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

X
- Definition Represents the information of derecognition of intangible assets by t g l t agreement. + References No definition available. + Details
Name: | irsa_DerecognitionOfIntangibleAssetsByTGLTAgreement
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the information of expenses from sales of investment properties. + References No definition available. + Details
Name: | irsa_ExpensesFromSalesOfInvestmentProperties
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the information of loss for the year from discontinued operations. + References No definition available. + Details
Name: | irsa_LossForTheYearFromDiscontinuedOperations
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the information of net cash generated by continuing operating activities before income tax paid. + References No definition available. + Details
Name: | irsa_NetCashGeneratedByContinuingOperatingActivitiesBeforeIncomeTaxPaid
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the information of net cash generated by discontinued operating activities before income tax paid. + References No definition available. + Details
Name: | irsa_NetCashGeneratedByDiscontinuedOperatingActivitiesBeforeIncomeTaxPaid
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the information of other financial results net. + References No definition available. + Details
Name: | irsa_OtherFinancialResultsNet
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the information of provisions and allowances. + References No definition available. + Details
Name: | irsa_ProvisionsAndAllowances
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the information of result from business combination. + References No definition available. + Details
Name: | irsa_ResultFromBusinessCombination
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the information of retirement of unused investment properties. + References No definition available. + Details
Name: | irsa_RetirementOfUnusedInvestmentProperties
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents information related to reversal of cumulative translation adjustment. + References No definition available. + Details
Name: | irsa_ReversalOfCumulativeTranslationAdjustment
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the information of share of profit loss of joint ventures and associates. + References No definition available. + Details
Name: | irsa_ShareOfProfitLossOfJointVenturesAndAssociates
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration