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v3.20.2

Summary of significant accounting policies (Tables) | 12 Months Ended
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Jun. 30, 2020
Summary of Significant Accounting Policies [Abstract] |
Schedule of official statistics annual price variation |
Price variation |  | June 30, 2018 |  |  | June 30, 2019 |  |  | June 30, 2020 |  |  | Cumulative as of June 30, 2020 (3 years) |
Annual |  |  | 29 | % |  |  | 56 | % |  |  | 43 | % |  |  | 128 | %
Schedule of new accounting standards and amendments |
Standards and amendments |  | Description |  | Date of mandatory adoption for the Group in the year ended on
IFRS 16 “Leases”. |  | Lessees are required to account for all leases under one single model in the balance sheet that is similar to the one used to account for financial leases under IAS 17, including two exceptions for the recognition of leases; low-cost asset leases and short-term leases. Accounting by the lessor has no significant changes. |  | 06-30- 2020
Amendment to IAS 28 “Investment in associates and joint ventures” |  | Requires the adoption of IFRS 9 regarding long-term investments that are essentially part of the net investment of an entity in an associate or joint venture. |  | 06-30- 2020
Definition of Material - Amendments to IAS 1 and IAS 8 |  | The IASB has made modifications to IAS 1 “Presentation of Financial Statements” and IAS 8 “Accounting policies, changes in accounting estimates and errors” which requires that the assessment of materiality be consistent for the application of IFRS. |  | 06-30-2020
Defining a business - Amendments to IFRS 3 |  | The new business definition requires that a business combination contribute significantly to creating products or services. |  | 06-30-2020
Amendments to IAS 19- Plan amendment, curtailment or settlement. |  | Clarifies the accounting for defined benefit plan amendments, curtailments or settlements. The amendments require an entity to: (i) determine current service cost and net interest for the remainder of the period after a plan amendment, curtailment or settlement, using updated assumptions at the time of the amendment; (ii) recognize any reduction in a surplus immediately in gains or losses, as part of past service cost or a gain or loss on settlement. In other words, any surplus reduction must be recognized, even if that surplus was not previously recognized because of the impact of the asset ceiling; and (iii) separately recognize any change in the asset ceiling through other comprehensive income. |  | 06-30-2019
Schedule of financial position |
|  | IFRS 16 impact |  |  | IAS 28 impact |  |  | Total |
ASSETS |  |  |  |  |  |  |  |  |
Non-current assets |  |  |  |  |  |  |  |  |
Investment properties |  |  | 426 |  |  |  | - |  |  |  | 426 |
Right-of-use assets |  |  | 16,374 |  |  |  | - |  |  |  | 16,374 |
Investments in associates and joint ventures |  |  | - |  |  |  | (1,979 | ) |  |  | (1,979 | )
Trade and other receivables |  |  | 81 |  |  |  | - |  |  |  | 81 |
Total non-current assets |  |  | 16,881 |  |  |  | (1,979 | ) |  |  | 14,902 |
Income tax and MPIT credit |  |  | 17 |  |  |  | - |  |  |  | 17 |
Group of assets held for sale |  |  | 3,121 |  |  |  | - |  |  |  | 3,121 |
Trade and other receivables |  |  | (169 | ) |  |  | - |  |  |  | (169 | )
Total current assets |  |  | 2,969 |  |  |  | - |  |  |  | 2,969 |
TOTAL ASSETS |  |  | 19,850 |  |  |  | (1,979 | ) |  |  | 17,871 |
SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Shareholders’ equity attributable to equity holders of the parent |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | (117 | ) |  |  | (697 | ) |  |  | (814 | )
Non-controlling interest |  |  | (70 | ) |  |  | (1,282 | ) |  |  | (1,352 | )
TOTAL SHAREHOLDERS’ EQUITY |  |  | (187 | ) |  |  | (1,979 | ) |  |  | (2,166 | )
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | 12,221 |  |  |  | - |  |  |  | 12,221 |
Total non-current liabilities |  |  | 12,221 |  |  |  | - |  |  |  | 12,221 |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | 4,574 |  |  |  | - |  |  |  | 4,574 |
Trade and other payables |  |  | (68 | ) |  |  | - |  |  |  | (68 | )
Group of liabilities held for sale |  |  | 3,310 |  |  |  | - |  |  |  | 3,310 |
Total current liabilities |  |  | 7,816 |  |  |  | - |  |  |  | 7,816 |
TOTAL LIABILITIES |  |  | 20,037 |  |  |  | - |  |  |  | 20,037 |
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES |  |  | 19,850 |  |  |  | (1,979 | ) |  |  | 17,871 |
Schedule of standards and amendments not yet adopted by the group |
Standards and amendments |  | Description |  | Date of mandatory adoption for the Group in the year ended on
Covid-19- related lease concessions – Amendments to IFRS 16 |  | As a result of the COVID-19 pandemic, lessees have been granted lease concessions. Such concessions may take a variety of forms, including forgiveness or deferral of rental payments. In May 2020, the IASB amended IFRS 16 – Leases, whereby lessees are permitted to account for the rent concessions as if they were not lease modifications. In several cases, this will result in such concessions being accounted for as variable rent payments within the term same period in which they are granted. |  | 06-30- 2021
Property, Plant and Equipment: Proceeds before Intended Use – Amendments to IAS 16 |  | Amendment to IAS 16 – Property, Plant and Equipment (PP&E) prohibits deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while the entity is preparing the asset for its intended use. It also specifies that an entity is “testing whether an item of PPE is functioning properly” when it assesses its technical and physical performance. The financial performance of the asset is not relevant for such assessment. |  | 06-30- 2023
Reference to the Conceptual Framework – Amendments to IFRS 3 |  | Some minor amendments were made to IFRS 3 Business combinations to update references to the Conceptual Framework for financial information and add an exception to the recognition principles for liabilities and contingent liabilities within the scope of IAS 37, Provisions, Contingent liabilities and contingent assets and interpretation 21 Levies. The amendments also confirm that contingent assets should not be recognized on the acquisition date. |  | 06-30-2023
Annual Improvements to IFRS 2018-2020 |  | The following improvements were issued in May 2020: IFRS 9 Financial instruments. The amendment clarifies which fees an entity includes when it applies the ‘10 per cent’ test in assessing whether to derecognize a financial liability. IFRS 16 Leases. The amendment to Illustrative Example 13 removes from the example the illustration of the reimbursement of leasehold improvements by the lessor in order to resolve any potential confusion regarding the treatment of lease incentives that might arise. IFRS 1 First-time adoption of International Financial Reporting Standards: Entities that have measured their assets and liabilities at the carrying amounts in their parents´ books are also allowed to measure cumulative translation differences using the amounts reported by their parents. This amendment will also apply to associated and joint ventures that have also taken the IFRS 1 exemption. IAS 41: This amendment removes the requirement for entities to exclude taxation cash flows when measuring the fair value pursuant to IAS 41. This amendment is intended to align with the requirement in the standard to discount cash flows on a post-tax basis. |  | 06-30-2023
Schedule of agricultural business |
|  |  |  |  |  | % of ownership interest held by the Group |
Name of the entity |  | Country |  | Principal activity |  | 06.30.20 |  |  | 06.30.19 |  |  | 06.30.18 |
Cresud’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |
Brasilagro-CompanhIa Brasileira de Propriedades Agrícolas (1) (2) |  | Brazil |  | Agricultural |  |  | 33.55 | % |  |  | 43.29 | % |  |  | 43.29 | %
Sociedad Anónima Carnes Pampeanas S.A. (2) |  | Argentina |  | Agro-industrial |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Futuros y Opciones.Com S.A. |  | Argentina |  | Brokerage |  |  | 50.10 | % |  |  | 50.10 | % |  |  | 50.10 | %
Helmir S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
IRSA Inversiones y Representaciones Sociedad Anónima (2) |  | Argentina |  | Real estate |  |  | 61.95 | % |  |  | 62.35 | % |  |  | 63.74 | %
Agropecuaria Santa Cruz S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Brasilagro’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Araucária Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Cajueiro Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Ceibo Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Cremaq Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Engenho de Maracajú Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Flamboyant Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Jaborandi Agrícola Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Jaborandi Propriedades Agrícolas S.A. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Mogno Ltda. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Palmeiras S.A. |  | Paraguay |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Agropecuaria Morotí S.A. |  | Paraguay |  | Agricultural |  |  | 99.99 | % |  |  | 99.99 | % |  |  | 99.99 | %
Agrifirma S.A. |  | Brazil |  | Agricultural |  |  | 99.99 | % |  |  | - |  |  |  | - |
Futuros y Opciones.Com. S.A.’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amauta Agro S.A. (3) |  | Argentina |  | Brokerage |  |  | 98.57 | % |  |  | 98.57 | % |  |  | 98.57 | %
FyO Acopio S.A. (3) |  | Argentina |  | Warehousing and brokerage |  |  | 98.57 | % |  |  | 98.57 | % |  |  | 98.57 | %
FyO Chile SPA |  | Chile |  | Brokerage |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Agropecuaria Santa Cruz S.A.’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agropecuaria Acres del Sud S.A. (2) |  | Bolivia |  | Agricultural |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Ombú Agropecuaria S.A. |  | Bolivia |  | Agricultural |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Yatay Agropecuaria S.A. |  | Bolivia |  | Agricultural |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Yuchán Agropecuaria S.A. (2) |  | Bolivia |  | Agricultural |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Sedelor S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Codalis S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Alafox S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
(1) | The Group exercises “de facto control” over Brasilagro as a result of (i) the percentage and concentration of voting rights of the Group, as well as the potential voting rights of the warrants held by the Group, and the absence of other shareholders with significant voting rights, (ii) the absence of a voting agreement among the other shareholders to vote together as a group, (iii) the record of attendance to Shareholders’ Meetings and the record of votes casted by the other shareholders; and (iv) the effective control exercised by the Group to direct Brasilagro’s relevant activities through its seat in the Board of Directors. See Note 7 for further information regarding to Brasilagro.
(2) | Includes interest indirectly held through Helmir.
(3) | Includes interest directly held through Cresud.
Schedule of urban properties and investments business |
|  |  |  |  |  | % of ownership interest held by the Group |
Name of the entity |  | Country |  | Principal activity |  | 06.30.20 |  |  | 06.30.19 |  |  | 06.30.18 |
IRSA’s direct equity interest: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IRSA CP (1) |  | Argentina |  | Real estate |  |  | 80.65 | % |  |  | 83.80 | % |  |  | 86.34 | %
E-Commerce Latina S.A. |  | Argentina |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Efanur S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Hoteles Argentinos S.A.U. |  | Argentina |  | Hotel |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 80.00 | %
Inversora Bolívar S.A. |  | Argentina |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Llao Llao Resorts S.A. (2) |  | Argentina |  | Hotel |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | %
Nuevas Fronteras S.A. |  | Argentina |  | Hotel |  |  | 76.34 | % |  |  | 76.34 | % |  |  | 76.34 | %
Palermo Invest S.A. |  | Argentina |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Ritelco S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Tyrus S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
UT IRSA y Galerías Pacífico S.A. (2) |  | Argentina |  | Investment |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | %
IRSA CP’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Arcos del Gourmet S.A. |  | Argentina |  | Real estate |  |  | 90.00 | % |  |  | 90.00 | % |  |  | 90.00 | %
Emprendimiento Recoleta S.A. |  | Argentina |  | Real estate |  |  | 53.68 | % |  |  | 53.68 | % |  |  | 53.68 | %
Fibesa S.A. (3) |  | Argentina |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Panamerican Mall S.A. |  | Argentina |  | Real estate |  |  | 80.00 | % |  |  | 80.00 | % |  |  | 80.00 | %
Shopping Neuquén S.A. |  | Argentina |  | Real estate |  |  | 99.95 | % |  |  | 99.95 | % |  |  | 99.92 | %
Torodur S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
EHSA |  | Argentina |  | Investment |  |  | 70.00 | % |  |  | 70.00 | % |  |  | 70.00 | %
Centro de Entretenimiento La Plata |  | Argentina |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Pareto S.A. |  | Argentina |  | Design and software development |  |  | 69.69 | % |  |  | 69.69 | % |  |  | - |
La Malteria |  | Argentina |  | Real estate |  |  | - |  |  |  | 100.00 | % |  |  | - |
Tyrus S.A.’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
DFL and DN BV |  | Bermudas |  | Investment |  |  | 97.04 | % |  |  | 96.46 | % |  |  | 91.57 | %
IRSA International LLC |  | United States |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Jiwin S.A. |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Liveck S.A. (7) |  | Uruguay |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Real Estate Investment Group V LP (REIG V) |  | Bermudas |  | Investment |  |  | - |  |  |  | 100.00 | % |  |  | 100.00 | %
Real Estate Strategies LLC |  | United States |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
|  |  |  |  |  | % of ownership interest held by the Group |
Name of the entity |  | Country |  | Principal activity |  | 06.30.20 |  |  | 06.30.19 |  |  | 06.30.18 |
Efanur S.A.’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Investment Group VII LP (REIG VII) |  | Bermudas |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
DFL’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IDB Development Corporation Ltd. |  | Israel |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Dolphin IL Investment Ltd. |  | Israel |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
DIL’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount Investment Corporation Ltd. (4) |  | Israel |  | Investment |  |  | 83.72 | % |  |  | 83.77 | % |  |  | 76.57 | %
IDBD’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IDB Tourism (2009) Ltd. |  | Israel |  | Tourism services |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
IDB Group Investment Inc |  | Israel |  | Investment |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
DIC’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property & Building Corporation Ltd. |  | Israel |  | Real estate |  |  | 72.40 | % |  |  | 68.80 | % |  |  | 64.40 | %
Cellcom Israel Ltd. (5) |  | Israel |  | Telecommunications |  |  | 46.20 | % |  |  | - |  |  |  | - |
Elron Electronic Industries Ltd. |  | Israel |  | Investment |  |  | 61.06 | % |  |  | 44.10 | % |  |  | 43.14 | %
Bartan Holdings and Investments Ltd. |  | Israel |  | Investment |  |  | 55.68 | % |  |  | 61.06 | % |  |  | 50.30 | %
Epsilon Investment House Ltd. |  | Israel |  | Investment |  |  | 68.75 | % |  |  | 55.68 | % |  |  | 55.68 | %
Mehadrin Ltd. (8) |  | Israel |  | Agricultural |  |  | 43.75 | % |  |  | 68.75 | % |  |  | 68.75 | %
PBC’s direct equity interest in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gav-Yam Bayside Land Corporation Ltd. (6) |  | Israel |  | Real estate |  |  | - |  |  |  | 51.70 | % |  |  | 51.70 | %
Ispro The Israeli Properties Rental Corporation Ltd. |  | Israel |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Matam - Scientific Industries Center Haifa Ltd. |  | Israel |  | Real estate |  |  | 50.10 | % |  |  | 50.10 | % |  |  | 50.10 | %
Hadarim Properties Ltd. |  | Israel |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
Property & Building (Commercial Centers) Ltd. |  | Israel |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
PBC USA Investments Inc |  | United States |  | Real estate |  |  | 100.00 | % |  |  | 100.00 | % |  |  | 100.00 | %
(1) | Includes interest held through E-Commerce Latina S.A. and Tyrus S.A.
(2) | The Group has consolidated the investment in Llao Llao Resorts S.A. and UT IRSA and Galerías Pacífico considering its equity interest and a shareholder agreement that confers it majority of votes in the decision making process.
(3) | Includes interest held through Ritelco S.A. and Torodur S.A.
(4) | Includes Tyrus’ equity interest.
(5) | DIC considers it exercises effective control over Cellcom because DIC is the group with the higher percentage of votes (47.2%) vis-à-vis other shareholders, also taking into account the historic voting performance in the Shareholders’ Meetings, as well as the evaluation of the holdings of the remaining shareholders, which are highly atomized.
(6) | Control was lost in September 30, 2018 (see Note 4.(k)).
(7) | Includes Tyrus’ and IRSA S.A.’s equity interests.
(8) | DIC considers that it exercises control because DIC is the group with the higher percentage of votes (43.75%) vis-à-vis other shareholders that are highly atomized.
Schedule of useful life |
Buildings and facilities |  | Between 5 and 50 years
Machinery and equipment |  | Between 3 and 24 years
Communication networks |  | Between 4 and 20 years
Others |  | Between 3 and 25 years

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- Definition The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2019-01-01 -Paragraph 77 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&anchor=para_77&doctype=Standard -URIDate 2019-03-27 + Details
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Namespace Prefix: | ifrs-full_
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Period Type: | duration