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ACCOUNTING STANDARDS AND BASIS OF PREPARATION - Movement in investment properties (Detail) - ARS ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
ACCOUNTING STANDARDS AND BASIS OF PREPARATION |  |
Income derived from rents (rents charged) | $ 89,087 | $ 228,579
Direct operating expenses of properties that generated income derived from rents | (15,681) | (17,655)
Fair value remeasurement | (7,012,278) | (2,503,275)
Income or loss from investment property | $ (6,938,872) | $ (2,292,351)

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- Definition The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph f -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_75_f_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_75_f_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Disclosure of significant accounting policies. + References No definition available. + Details
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- Definition The income or loss from investment property. + References No definition available. + Details
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