XML 43 R27.htm IDEA: XBRL DOCUMENT
v3.23.3

Leases | 12 Months Ended
--- | ---
Jun. 30, 2023
Leases |
Leases | 22. Leases The Group as lessee In the ordinary course of business, the Group leases property or spaces for administrative or commercial use. The agreements entered into include several clauses, including but not limited, to fixed, variable or adjustable payments. Some leases were agreed upon with related parties (Note 30). The future minimum payments that the Group must pay under leases are as follows:
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
No later than one year |  |  | 292 |  |  |  | 220 |  |  |  | 278 |
Later than one year and not later than five years |  |  | 1,538 |  |  |  | 1,273 |  |  |  | 1,594 |
Later than five years |  |  | 3,539 |  |  |  | 4,171 |  |  |  | 5,686 |
|  |  | 5,369 |  |  |  | 5,664 |  |  |  | 7,558 |
The Group as lessor Leases: In the Shopping Malls segment and Offices segment, the Group enters into operating lease agreements typical in the business. Given the diversity of properties and lessees, and the various economic and regulatory jurisdictions where the Group operates, the agreements may adopt different forms, such as fixed, variable, adjustable leases, etc. For example, operating lease agreements with lessees of Shopping Malls generally include escalation clauses and contingent payments. Income from leases are recorded in the Statement of Income and Other Comprehensive Income under rental and service income in all of the filed fiscal years. Rental properties are considered to be investment properties. Book value is included in Note 9. The future minimum proceeds under non-cancellable operating leases from Group’s shopping malls, offices and other buildings are as follows:
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
No later than one year |  |  | 12,101 |  |  |  | 5,840 |  |  |  | 14,222 |
Later than one year and not later than five years |  |  | 12,024 |  |  |  | 15,233 |  |  |  | 28,489 |
Later than five years |  |  | 578 |  |  |  | 2,746 |  |  |  | 8,011 |
|  |  | 24,703 |  |  |  | 23,819 |  |  |  | 50,722 |

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g47-50__IFRS16_g47-50_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g51-60__IFRS16_g51-60_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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