XML 78 R102.htm IDEA: XBRL DOCUMENT
v3.19.3

Intangible assets (Details) - ARS ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2017
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning |  | $ 19,289 |  | $ 25,050 |
Costs |  | 40,884 |  | 36,853 | $ 37,056
Accumulated amortization |  | (22,970) |  | (17,564) | (12,006)
Additions |  | 2,604 |  | 1,165 |
Impairment |  | (129) |  |  |
Disposals |  | (43) |  |  |
Transfers |  |  |  | 28 |
Deconsolidation (see Note 4.G.) |  |  |  | (11,337) |
Cumulative translation adjustment |  | (561) |  | 6,180 |
Amortization charges | [1] | (3,246) |  | (3,586) |
Assets incorporated by business combination (Note 4) |  |  |  | 1,845 |
Balance at the end |  | 17,914 |  | 19,289 | 25,050
Net book amount |  | 17,914 |  |  |
Contracts And Others [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning | [2] | 1,652 |  | 2,114 |
Costs | [2] | 6,025 |  | 4,497 | 3,608
Accumulated amortization | [2] | (3,745) |  | (2,845) | (1,494)
Additions | [2] | 1,532 |  | 160 |
Impairment | [2] |  |  |  |
Disposals | [2] |  |  |  |
Transfers | [2] |  |  | 28 |
Deconsolidation (see Note 4.G.) | [2] |  |  | (178) |
Cumulative translation adjustment | [2] | 35 |  | 276 |
Amortization charges | [1],[2] | (939) |  | (718) |
Assets incorporated by business combination (Note 4) | [2] |  |  | 26 |
Balance at the end | [2] | 2,280 |  | 1,652 | 2,114
Net book amount | [2] | 2,280 |  |  |
Information Systems And Software [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning |  | 2,592 |  | 2,606 |
Costs |  | 4,514 |  | 4,852 | 8,132
Accumulated amortization |  | (1,846) |  | (2,260) | (5,526)
Additions |  | 1,061 |  | 1,000 |
Impairment |  |  |  |  |
Disposals |  | (43) |  |  |
Transfers |  |  |  |  |
Deconsolidation (see Note 4.G.) |  |  |  | (798) |
Cumulative translation adjustment |  | (40) |  | 731 |
Amortization charges | [1] | (902) |  | (947) |
Assets incorporated by business combination (Note 4) |  |  |  |  |
Balance at the end |  | 2,668 |  | 2,592 | 2,606
Net book amount |  | 2,668 |  |  |
Goodwill [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning |  | 4,848 |  | 5,613 |
Costs |  | 4,590 |  | 4,848 | 5,613
Accumulated amortization |  |  |  |  |
Additions |  |  |  |  |
Impairment |  | (129) |  |  |
Disposals |  |  |  |  |
Transfers |  |  |  |  |
Deconsolidation (see Note 4.G.) |  |  |  | (4,207) |
Cumulative translation adjustment |  | (129) |  | 1,623 |
Amortization charges | [1] |  |  |  |
Assets incorporated by business combination (Note 4) |  |  |  | 1,819 |
Balance at the end |  | 4,590 |  | 4,848 | 5,613
Net book amount |  | 4,590 |  |  |
Trademarks [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning |  | 4,787 |  | 7,962 |
Costs |  | 4,942 |  | 5,083 | 8,127
Accumulated amortization |  | (382) |  | (296) | (165)
Additions |  |  |  |  |
Impairment |  |  |  |  |
Disposals |  |  |  |  |
Transfers |  |  |  |  |
Deconsolidation (see Note 4.G.) |  |  |  | (5,445) |
Cumulative translation adjustment |  | (141) |  | 2,349 |
Amortization charges | [1] | (86) |  | (79) |
Assets incorporated by business combination (Note 4) |  |  |  |  |
Balance at the end |  | 4,560 |  | 4,787 | 7,962
Net book amount |  | 4,560 |  |  |
Licenses [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning |  | 1,830 |  | 1,595 |
Costs |  | 6,624 |  | 6,800 | 2,018
Accumulated amortization |  | (5,013) |  | (4,970) | (423)
Additions |  |  |  |  |
Disposals |  |  |  |  |
Transfers |  |  |  |  |
Deconsolidation (see Note 4.G.) |  |  |  |  |
Cumulative translation adjustment |  | (68) |  | 386 | 386
Amortization charges |  | (151) | [1] | (151) |
Assets incorporated by business combination (Note 4) |  |  |  |  |
Balance at the end |  | 1,611 |  | 1,830 | 1,595
Net book amount |  | 1,611 |  | 1,830 | 1,830
Customer Relations [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |  |  |
Net book amount at the beginning |  | 3,580 |  | 5,160 |
Costs |  | 14,189 |  | 10,773 | 9,558
Accumulated amortization |  | (11,984) |  | (7,193) | (4,398)
Additions |  | 11 |  | 5 |
Impairment |  |  |  |  |
Disposals |  |  |  |  |
Transfers |  |  |  |  |
Deconsolidation (see Note 4.G.) |  |  |  | (709) |
Cumulative translation adjustment |  | (218) |  | 815 |
Amortization charges | [1] | (1,168) |  | (1,691) |
Assets incorporated by business combination (Note 4) |  |  |  |  |
Balance at the end |  | 2,205 |  | $ 3,580 | $ 5,160
Net book amount |  | $ 2,205 |  |  |
[1] | Amortization charge was recognized in the amount of Ps. 736 and Ps. 759 under "Costs", in the amount of Ps. 944 and Ps. 879 under "General and administrative expenses" and Ps. 1,566 and Ps. 1,578 under "Selling expenses" as of June 30, 2019 and 2018, respectively in the Statements of Income (Note 23). In addition, a charge of Ps. 370 was recognized under "Discontinued operations" as of June 30, 2018.
[2] | Includes other non-significant business combinations.

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of intangible asset deconsolidation. + References No definition available. + Details
Name: | irsa_DeconsolidationOfIntangibleAsset
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=irsa_ContractsAndOthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_LicencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |