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Critical accounting estimates and judgments (Tables)
12 Months Ended
Dec. 31, 2021
Disclosure of Changes in Accounting Policies, Accounting Estimates and Errors [Abstract]  
Schedule of Goodwill Allocated The following table shows only the 11 CGUs (2020: 12 CGUs) where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:
CGU / Operating segment / CountrySeptember 30, 2021September 30, 2020
La Carolina / Crops / Argentina197 168 
La Carolina / Cattle / Argentina32 27 
El Orden / Crops / Argentina212 180 
El Orden / Cattle / Argentina
La Guarida / Crops / Argentina1,407 1,196 
La Guarida / Cattle / Argentina725 616 
Los Guayacanes / Crops / Argentina2,606 2,215 
Doña Marina / Rice / Argentina4,536 3,856 
Huelen / Crops / Argentina (1)— 3,838 
El Colorado / Crops / Argentina2,256 1,918 
El Colorado / Cattle / Argentina22 19 
Closing net book value of goodwill allocated to CGUs tested (Note 15)12,001 14,040 
Closing net book value of PPE items allocated to CGUs tested143,064 161,010 
Total assets allocated to CGUs tested155,065 175,050 
    
(1) Dispose on December 2020, see Note 21.
Schedule of Key Assumptions in Valuation Calculations
The key assumptions used by management in the value-in-use calculations which are considered to be most sensitive to the calculation are:
Key AssumptionsSeptember 30, 2021September 30, 2020
Financial projections
Covers 5 years for UMA (*)
Covers 4 years for UMA (*)
Covers 5 years for AVI (**)
Covers 7 years for AVI (**)
Yield average growth rates
0-1%
0-1%
Future pricing increases
1.76% per annum
1.76% per annum
Future cost decrease
0.33% per annum
0.33% per annum
Discount rates
4%
7%
Perpetuity growth rate
1%
1%
    
(*) UMA stands for Usina Monte Alegre LTDA.
    (**) AVI stands for Adecoagro Vale Do Ivinhema S.A.
The following table shows only the 2 CGUs where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:
CGU/ Operating segmentSeptember 30, 2021September 30, 2020
AVI / Sugar, Ethanol and Energy2,919 2,815 
UMA / Sugar, Ethanol and Energy1,095 1,056 
Closing net book value of goodwill allocated to CGUs tested (Note 15)4,014 3,871 
Closing net book value of PPE items allocated to CGUs tested469,434 494,077 
Total assets allocated to 2 CGUs tested473,448 497,948