XML 127 R103.htm IDEA: XBRL DOCUMENT
v3.23.1

INTANGIBLE ASSETS (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ 6,149,814 |  | R$ 5,220,102 |
Additions | (55,404) |  | (89,824) |
Disposals | (13,073) |  | (6,280) |
Business combination | (4,026) |  | 1,072,121 |
Transfers | 9,949 |  | 50,895 |
Monetary correction hyperinflation | 624,562 |  |  |
Exchange rate variation | (277,212) |  | (97,200) |
Ending balance | 6,434,610 |  | 6,149,814 |
Gross carrying amount [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 7,265,633 |  | 6,153,032 |
Additions | 228,734 |  | 184,845 |
Disposals | (166,337) |  | (77,880) |
Business combination | (4,026) | [1] | 1,072,121 |
Transfers | 15,921 |  | 47,870 |
Monetary correction hyperinflation | 778,029 |  |  |
Exchange rate variation | (352,227) |  | (114,355) |
Ending balance | 7,765,727 |  | 7,265,633 |
Gross carrying amount [member] | Goodwill For Future Profitability [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 3,425,183 |  | 2,935,577 |
Additions | (0) |  | (0) |
Disposals | (0) |  | (6,145) |
Business combination | (4,026) | [1] | 468,604 |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | 171,880 |  |  |
Exchange rate variation | (118,934) |  | 27,147 |
Ending balance | 3,474,103 |  | 3,425,183 |
Gross carrying amount [member] | Brand names [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 1,733,335 |  | 1,327,738 |
Additions | (0) |  | (0) |
Disposals | (0) |  | (0) |
Business combination | (0) | [1] | 474,874 |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | 203,246 |  |  |
Exchange rate variation | (55,382) |  | (69,277) |
Ending balance | 1,881,199 |  | 1,733,335 |
Gross carrying amount [member] | Non Compete Agreement [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 110,208 |  | 107,162 |
Additions | 19,609 |  | 1,369 |
Disposals | (69,950) |  | (3,182) |
Business combination | (0) | [1] | 2,246 |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | (0) |  |  |
Exchange rate variation | (2,441) |  | 2,613 |
Ending balance | 57,426 |  | 110,208 |
Gross carrying amount [member] | Outgrowers Relationship [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 4,740 |  | 5,328 |
Additions | (0) |  | 197 |
Disposals | (4,223) |  | (785) |
Business combination | (0) | [1] | (0) |
Transfers | 11 |  | (0) |
Monetary correction hyperinflation | (0) |  |  |
Exchange rate variation | (11) |  | (0) |
Ending balance | 517 |  | 4,740 |
Gross carrying amount [member] | Copyrights, patents and other industrial property rights, service and operating rights [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 3,518 |  | 6,205 |
Additions | (0) |  | (0) |
Disposals | (1) |  | (3,723) |
Business combination | (0) | [1] | (0) |
Transfers | (0) |  | 1,038 |
Monetary correction hyperinflation | 1,978 |  |  |
Exchange rate variation | (617) |  | (2) |
Ending balance | 4,878 |  | 3,518 |
Gross carrying amount [member] | Customer-related intangible assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 1,119,534 |  | 1,067,713 |
Additions | (0) |  | (0) |
Disposals | (0) |  | (0) |
Business combination | (0) | [1] | 124,569 |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | 381,289 |  |  |
Exchange rate variation | (160,572) |  | (72,748) |
Ending balance | 1,340,251 |  | 1,119,534 |
Gross carrying amount [member] | Computer software [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 770,399 |  | 657,255 |
Additions | 118 |  | 5,220 |
Disposals | (92,163) |  | (64,045) |
Business combination | (0) | [1] | 1,828 |
Transfers | 240,679 |  | 172,107 |
Monetary correction hyperinflation | 19,111 |  |  |
Exchange rate variation | (8,054) |  | (1,966) |
Ending balance | 930,090 |  | 770,399 |
Gross carrying amount [member] | Intangible assets under development [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | 98,716 |  | 46,054 |
Additions | 209,007 |  | 178,059 |
Disposals | (0) |  | (0) |
Business combination | (0) | [1] | (0) |
Transfers | (224,769) |  | (125,275) |
Monetary correction hyperinflation | 525 |  |  |
Exchange rate variation | (6,216) |  | (122) |
Ending balance | 77,263 |  | 98,716 |
Accumulated depreciation and amortisation [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (1,115,819) |  | (932,930) |
Additions | (284,138) |  | (274,669) |
Disposals | 153,264 |  | 71,600 |
Business combination | (0) | [1] | (0) |
Transfers | (5,972) |  | 3,025 |
Monetary correction hyperinflation | (153,467) |  |  |
Exchange rate variation | 75,015 |  | 17,155 |
Ending balance | (1,331,117) |  | (1,115,819) |
Accumulated depreciation and amortisation [member] | Non Compete Agreement [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | (106,749) |  | (97,408) |
Additions | (5,023) |  | (10,086) |
Disposals | 69,950 |  | 3,182 |
Business combination | (0) | [1] | (0) |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | (0) |  |  |
Exchange rate variation | 2,486 |  | (2,437) |
Ending balance | R$ (39,336) |  | R$ (106,749) |
Average rate | 62.71% | [2] | 62.71% | [3]
Accumulated depreciation and amortisation [member] | Outgrowers Relationship [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ (4,425) |  | R$ (4,695) |
Additions | (145) |  | (505) |
Disposals | 4,223 |  | 775 |
Business combination | (0) | [1] | (0) |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | (0) |  |  |
Exchange rate variation | (0) |  | (0) |
Ending balance | R$ (347) |  | R$ (4,425) |
Average rate | 19.48% | [2] | 19.48% | [3]
Accumulated depreciation and amortisation [member] | Copyrights, patents and other industrial property rights, service and operating rights [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ (2,928) |  | R$ (5,999) |
Additions | (475) |  | (42) |
Disposals | (0) |  | 3,723 |
Business combination | (0) | [1] | (0) |
Transfers | (0) |  | (614) |
Monetary correction hyperinflation | (715) |  |  |
Exchange rate variation | 294 |  | 4 |
Ending balance | R$ (3,824) |  | R$ (2,928) |
Average rate | 8.08% | [2] | 8.08% | [3]
Accumulated depreciation and amortisation [member] | Customer-related intangible assets [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ (437,774) |  | R$ (375,131) |
Additions | (102,727) |  | (84,010) |
Disposals | (0) |  | (0) |
Business combination | (0) | [1] | (0) |
Transfers | (0) |  | (0) |
Monetary correction hyperinflation | (147,827) |  |  |
Exchange rate variation | 66,222 |  | 21,367 |
Ending balance | R$ (622,106) |  | R$ (437,774) |
Average rate | 6.92% | [2] | 6.92% | [3]
Accumulated depreciation and amortisation [member] | Computer software [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Beginning balance | R$ (563,943) |  | R$ (449,697) |
Additions | (175,768) |  | (180,026) |
Disposals | 79,091 |  | 63,920 |
Business combination | (0) | [1] | (0) |
Transfers | (5,972) |  | 3,639 |
Monetary correction hyperinflation | (4,925) |  |  |
Exchange rate variation | 6,013 |  | (1,779) |
Ending balance | R$ (665,504) |  | R$ (563,943) |
Average rate | 52.04% | [2] | 52.04% | [3]
[1] | The reduction on goodwill reflects the price adjustment on the business combination with Mogiana according to contractual terms of the shares purchase agreement, which has not impacted other assets and liabilities fair values on the transaction which was conclude in December 2021.
[2] | Weighted average annual rate.
[3] | Weighted average annual rate.

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

X
- References No definition available. + Details
Name: | brf_PercentageOfAmortisationRatesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | brf_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 29 -IssueDate 2022-03-24 -Paragraph 9 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=29&code=ifrs-tx-2022-en-r&anchor=para_9&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesOnNetMonetaryPosition
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=brf_GoodwillForFutureProfitabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=brf_NonCompeteAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=brf_OutgrowersRelationshipMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_IntangibleAssetsUnderDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |