XML 154 R137.htm IDEA: XBRL DOCUMENT
v3.21.2

Taxes (Details 5) - ARS ($) | 12 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | $ (65,193,000,000) | $ (78,134,000,000)
Cumulative translation adjustment | 1,681,000,000 | 2,367,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (20,438,000,000) | (9,970,000,000)
Revaluation surplus reserve | (83,000,000) | (137,000,000)
Charged / (Credited) to the revaluation surplus reserve |  | 539,000,000
Taxes, deconsolidation | 15,693,000,000 | 21,444,000,000
Incorporation by business combination | 38,000,000 | (1,302,000,000)
Assets (Liabilities), net at ending of period | (68,302,000,000) | (65,193,000,000)
Investments [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (107,000,000) | (197,000,000)
Cumulative translation adjustment | 0 | 0
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | 104,000,000 | 90,000,000
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | 0 | 0
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | (3,000,000) | (107,000,000)
Intangible Assets [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (3,595,000,000) | (3,402,000,000)
Cumulative translation adjustment | (1,179,000,000) | (768,000,000)
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | 168,000,000 | 575,000,000
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | 4,531,000,000 | 0
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | (75,000,000) | (3,595,000,000)
Subtotal Liabilities [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (89,128,000,000) | (99,282,000,000)
Cumulative translation adjustment | (3,671,000,000) | (2,256,000,000)
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (17,976,000,000) | (8,906,000,000)
Revaluation surplus reserve | (83,000,000) | (137,000,000)
Charged / (Credited) to the revaluation surplus reserve |  | 539,000,000
Taxes, deconsolidation | 36,536,000,000 | 22,216,000,000
Incorporation by business combination | 0 | (1,302,000,000)
Assets (Liabilities), net at ending of period | (74,322,000,000) | (89,128,000,000)
Borrowings Excluding Finance Lease [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (1,433,000,000) | (1,589,000,000)
Cumulative translation adjustment | (475,000,000) | (424,000,000)
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | 94,000,000 | 580,000,000
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | 1,816,000,000 | 0
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | 2,000,000 | (1,433,000,000)
Others PPE 1 [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 1,478,000,000 | (802,000,000)
Cumulative translation adjustment | (525,000,000) | (804,000,000)
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (2,718,000,000) | 3,722,000,000
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | 1,626,000,000 | (273,000,000)
Incorporation by business combination | 0 | (365,000,000)
Assets (Liabilities), net at ending of period | (139,000,000) | 1,478,000,000
Other PPE [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 2,338,000,000 | 1,805,000,000
Cumulative translation adjustment | 522,000,000 | 250,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (267,000,000) | 613,000,000
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | (2,119,000,000) | 0
Incorporation by business combination | 38,000,000 | 0
Assets (Liabilities), net at ending of period | 512,000,000 | 2,668,000,000
Property, Plant and Equipment [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 445,000,000 | 255,000,000
Cumulative translation adjustment | 74,000,000 | 1,524,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | 56,000,000 | (1,334,000,000)
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | (64,000,000) | 0
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | 511,000,000 | 445,000,000
Trade and other receivables 1 [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (1,385,000,000) | (1,335,000,000)
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (1,904,000,000) | (50,000,000)
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | (3,289,000,000) | (1,385,000,000)
Investments 1 [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period |  | 9,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income |  | (9,000,000)
Revaluation surplus reserve |  | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Incorporation by business combination |  | 0
Trade And Other Payable [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 99,000,000 |
Cumulative translation adjustment | 2,436 |
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | 2,837,000,000 |
Revaluation surplus reserve | 0 |
Taxes, deconsolidation | 9,621 |
Incorporation by business combination | 0 |
Assets (Liabilities), net at ending of period | 2,936,000,000 |
Tax Loss Carry-Forwards [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 12,836,000,000 | 10,479,000,000
Cumulative translation adjustment | 2,320,000,000 | 1,560,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (5,884,000,000) | 922,000,000
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | (9,039,000,000) | (125,000,000)
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | 233,000,000 | 12,836,000,000
Subtotal Assets [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 23,935,000,000 | 21,148,000,000
Cumulative translation adjustment | 5,352,000,000 | 4,623,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (2,462,000,000) | (1,064,000,000)
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | (20,843,000,000) | (772,000,000)
Incorporation by business combination | 38,000,000 | 0
Assets (Liabilities), net at ending of period | 6,020,000,000 | 23,935,000,000
Investment Property and Property Plant and Equipment [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (77,595,000,000) | (87,425,000,000)
Cumulative translation adjustment | (1,492,000,000) | (260,000,000)
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (7,211,000,000) | (11,864,000,000)
Revaluation surplus reserve | (83,000,000) | (137,000,000)
Charged / (Credited) to the revaluation surplus reserve |  | 539,000,000
Taxes, deconsolidation | 28,563,000,000 | 22,489,000,000
Incorporation by business combination | 0 | (937,000,000)
Assets (Liabilities), net at ending of period | (57,818,000,000) | (77,595,000,000)
Tax inflation adjustment [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | (6,491,000,000) | (4,532,000,000)
Cumulative translation adjustment | 0 | 0
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (6,509,000,000) | (1,959,000,000)
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | 0 | 0
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | (13,000,000,000) | (6,491,000,000)
Trade And Other Receivables [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 7,986,000,000 | 8,600,000,000
Cumulative translation adjustment | 2,436,000,000 | 1,289,000,000
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | (49,000,000) | (1,256,000,000)
Revaluation surplus reserve | 0 | 0
Charged / (Credited) to the revaluation surplus reserve |  | 0
Taxes, deconsolidation | (9,621,000,000) | (647,000,000)
Incorporation by business combination | 0 | 0
Assets (Liabilities), net at ending of period | 752,000,000 | $ 7,986,000,000
Borrowings [Member] |  |
Statement [Line Items] |  |
Assets (Liabilities), net at beginning of period | 231,000,000 |
Cumulative translation adjustment | 0 |
Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income | 845,000,000 |
Revaluation surplus reserve | 0 |
Taxes, deconsolidation | 0 |
Incorporation by business combination | 0 |
Assets (Liabilities), net at ending of period | $ 1,076,000,000 |

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_90&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

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

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

X
- References No definition available. + Details
Name: | irsa_CumulativeTranslationAdjustment3
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_IncorporationByBusinessCombination1
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=irsa_Investments1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=irsa_IntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=irsa_Liabilities1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=irsa_BorrowingsExcludingFinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=irsa_OtherPropertyPlantAndEquipmentOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=irsa_PropertyPlantsAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_TradeAndOtherReceivablesOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_InvestmentsOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_TradeAndOtherPayableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_TaxLossCarryForwardsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_ClassesOfAssets1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_InvestmentPropertyandPropertyPlantandEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=irsa_TaxInflationAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=irsa_TradeAndOtherReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=irsa_BorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |