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Consolidated Statements of Changes in Shareholders' Equity - ARS ($) $ in Millions | Share capital | Treasury shares | Inflation adjustment of share capital and treasury shares | [1] | Share premium | Additional paid-in capital from treasury shares | Legal reserve | Special reserve Resolution CNV 609/12 | [2] | Other reserves | Retained earnings | Subtotal | Non-controlling interest | Cost of treasury stock | Changes in non-controlling interest | Reserve for share-based payments | Reserve for future dividends | Currency translation adjustment reserve | Hedging instruments | Special reserve | Reserve for defined contribution plans | Other reserves from subsidiaries | Revaluation surplus | Total Other reserves | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Jun. 30, 2016 | $ 575 | $ 4 | $ 9,294 | $ 10,173 | $ 48 | $ 281 | $ 6,590 | $ 2,321 | [3] | $ 23,985 | $ 53,271 | $ 35,888 | $ (132) | $ 43 | $ 158 | $ 1,242 | $ 1,048 | $ 75 |  | $ (24) | $ (89) |  | $ 2,321 | $ 89,159
(Loss) / Profit for the year |  |  |  |  |  |  |  |  | [3] | (1,120) | (1,120) | 4,168 |  |  |  |  |  |  |  |  |  |  |  | 3,048
Other comprehensive income / (loss) for the year |  |  |  |  |  |  |  | 2,119 | [3] |  | 2,119 | 1,351 |  |  |  |  | 2,000 |  |  | (6) | 125 |  | 2,119 | 3,470
Total profit / (loss) and other comprehensive income for the year |  |  |  |  |  |  |  | 2,119 | [3] | (1,120) | 999 | 5,519 |  |  |  |  | 2,000 |  |  | (6) | 125 |  | 2,119 | 6,518
Out-of-period adjustments |  |  |  |  |  |  |  |  | [3] |  |  | (268) |  |  |  |  |  |  |  |  |  |  |  | (268)
Incorporated by business combination |  |  |  |  |  |  |  |  | [3] |  |  | 125 |  |  |  |  |  |  |  |  |  |  |  | 125
Irrevocable contributions |  |  |  |  |  |  |  |  | [3] |  |  | 8 |  |  |  |  |  |  |  |  |  |  |  | 8
Issuance of capital of subsidiaries |  |  |  |  |  |  |  |  | [3] |  |  | 4,624 |  |  |  |  |  |  |  |  |  |  |  | 4,624
Appropriation of retained earnings approved by Shareholders meeting held |  |  |  |  |  | 58 | (10) | (58) | [3] | 10 |  |  |  |  |  | (58) |  |  |  |  |  |  | (58) |
Reserve for share-based compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 163
Dividends distribution |  |  |  |  |  |  |  |  | [3] |  |  | (4,764) |  |  |  |  |  |  |  |  |  |  |  | (4,764)
Share-based compensation |  |  |  |  | 4 |  | (2) | 2 | [3] |  | 4 | 191 |  |  | 2 |  |  |  |  |  |  |  | 2 | 195
Capital reduction of subsidiaries |  |  |  |  |  |  |  |  | [3] |  |  | (10) |  |  |  |  |  |  |  |  |  |  |  | (10)
Changes in non-controlling interest |  |  |  |  |  |  |  | 332 | [3] |  | 332 | 3,425 |  | 332 |  |  |  |  |  |  |  |  | 332 | 3,757
Ending balance at Jun. 30, 2017 | 575 | 4 | 9,294 | 10,173 | 52 | 339 | 6,578 | 4,716 | [3] | 22,875 | 54,606 | 44,738 | (132) | 375 | 160 | 1,184 | 3,048 | 75 |  | (30) | 36 |  | 4,716 | 99,344
(Loss) / Profit for the year |  |  |  |  |  |  |  |  | [3] | 14,727 | 14,727 | 8,510 |  |  |  |  |  |  |  |  |  |  |  | 23,237
Other comprehensive income / (loss) for the year |  |  |  |  |  |  |  | (2,353) | [3] |  | (2,353) | 11,802 |  |  |  |  | (2,290) |  |  | (173) | 37 | $ 73 | (2,353) | 9,449
Total profit / (loss) and other comprehensive income for the year |  |  |  |  |  |  |  | (2,353) | [3] | 14,727 | 12,374 | 20,312 |  |  |  |  | (2,290) |  |  | (173) | 37 | 73 | (2,353) | 32,686
Irrevocable contributions |  |  |  |  |  |  |  |  | [3] |  |  | 7 |  |  |  |  |  |  |  |  |  |  |  | 7
Capitalized contributions |  |  |  |  |  |  |  |  | [3] |  |  | 12 |  |  |  |  |  |  |  |  |  |  |  | 12
Appropriation of retained earnings approved by Shareholders meeting held |  |  |  |  |  |  |  | 4,191 | [3] | (4,191) |  |  |  |  |  |  |  |  | 4,191 |  |  |  | 4,191 |
Reserve for share-based compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 46
Dividends distribution |  |  |  |  |  |  |  |  | [3] | (2,642) | (2,642) |  |  |  |  |  |  |  |  |  |  |  |  | (2,642)
Share-based compensation |  |  |  |  | 2 |  |  | 2 | [3] |  | 4 | 78 | 5 |  | (3) |  |  |  |  |  |  |  | 2 | 82
Dividends reimbursement |  |  |  |  |  |  |  |  | [3] | 100 | 100 |  |  |  |  |  |  |  |  |  |  |  |  | 100
Loss of control in subsidiary |  |  |  |  |  |  |  | (14) | [3] | 14 |  | (11,772) |  |  |  |  |  |  |  | (14) |  |  | (14) | (11,772)
Changes in non-controlling interest |  |  |  |  |  |  |  | (3,108) |  |  | (3,108) |  |  | (3,108) |  |  |  |  |  |  |  |  | (3,018) |
Dividends distribution to non-controlling interest in subsidiaries |  |  |  |  |  |  |  |  | [3] |  |  | (2,584) |  |  |  |  |  |  |  |  |  |  |  | (2,584)
Ending balance at Jun. 30, 2018 | 575 | 4 | 9,294 | 10,173 | 54 | 339 | 6,578 | 3,434 | [3] | 30,883 | 61,334 | 58,181 | (127) | (2,733) | 157 | 1,184 | 758 | 75 | 4,191 | (217) | 73 | 73 | 3,434 | 119,515
Adjustments of previous years (IFRS 9 and 15) (Note 2.2) |  |  |  |  |  |  |  |  | [3] | (231) | (231) | (4) |  |  |  |  |  |  |  |  |  |  |  | (235)
Restated balance as of July 1, 2018 | 575 | 4 | 9,294 | 10,173 | 54 | 339 | 6,578 | 3,434 | [3] | 30,652 | 61,103 | 58,177 |  |  |  |  |  |  |  |  |  |  |  | 119,280
(Loss) / Profit for the year |  |  |  |  |  |  |  |  | [3] | (25,615) | (25,615) | (1,232) |  |  |  |  |  |  |  |  |  |  |  | (26,847)
Other comprehensive income / (loss) for the year |  |  |  |  |  |  |  | (656) | [3] |  | (656) | (761) |  |  |  |  | (575) | (81) |  |  |  |  | (656) | (1,417)
Total profit / (loss) and other comprehensive income for the year |  |  |  |  |  |  |  | (656) | [3] | (25,615) | (26,271) | (1,993) |  |  |  |  | (575) | (81) |  |  |  |  | (656) | (28,264)
Irrevocable contributions |  |  |  |  |  |  |  |  | [3] |  |  | 5 |  |  |  |  |  |  |  |  |  |  |  | 5
Appropriation of retained earnings approved by Shareholders meeting held |  |  |  |  |  |  |  | 45,792 | [3] | 45,792 |  |  |  |  |  |  |  |  | 45,792 |  |  |  | 45,792 |
Reserve for share-based compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 44
Dividends distribution |  |  |  |  |  |  |  |  | [3] | 1,827 | 1,827 | 2,330 |  |  |  |  |  |  |  |  |  |  |  | (4,157)
Share-based compensation |  |  |  |  |  |  |  |  | [3] |  |  | 45 | 12 |  | (12) |  |  |  |  |  |  |  |  | 45
Other changes in the equity of subsidiaries |  |  |  |  |  |  |  |  | [3] | 28 | 28 |  |  |  |  |  |  |  |  |  |  |  |  | 28
Changes in non-controlling interest |  |  |  |  |  |  |  | (958) | [3] |  | (958) | (160) |  | (958) |  |  |  |  |  |  |  |  | (958) | (1,118)
Ending balance at Jun. 30, 2019 | $ 575 | $ 4 | $ 9,294 | $ 10,173 | $ 54 | $ 339 | $ 6,578 | $ 47,612 | [3] | $ (42,554) | $ 32,075 | $ 53,744 | $ (115) | $ (3,691) | $ 145 | $ 1,184 | $ 183 | $ (6) | $ 49,983 | $ (217) | $ 73 | $ 73 | $ 47,612 | $ 85,819
[1] | Includes Ps.1 of Inflation adjustment of treasury stock. See Note 16.
[2] | Related to CNV General Resolution N 609/12.
[3] | Group's other reserves for the year ended June 30, 2016 were as follows:

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- Definition The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106_d&doctype=Standard -URIDate 2019-03-27 + Details
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Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition The amount of capitalized contributions during the period. + References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition Refers to the amount of changes in non controlling interest. + References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition The increase (decrease) in equity through changes in ownership interests in subsidiaries that result in loss of control. + References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition Refers to the amount of out of period adjustments. + References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition Refers to the amount of reimbursement of expired dividends. + References No definition available. + Details
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Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration