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IMPAIRMENT OF ASSETS (Details)
R$ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2017
BRL (R$)
Dec. 31, 2016
BRL (R$)
Dec. 31, 2017
BRL (R$)
segment
Dec. 31, 2016
BRL (R$)
Dec. 31, 2015
BRL (R$)
Impairment of assets          
Increase in discount rate     0.50%    
Impairment of assets     R$ 1,114,807 R$ 2,917,911 R$ 4,996,240
Impairment of property, plant and equipment R$ 265,369 R$ 239,329 265,369 239,329  
Impairment of goodwill     R$ 849,438 R$ 2,678,582 R$ 2,528,483
Number of operating segments | segment     4    
Period for projecting the cash flows for the goodwill impairment test     P5Y    
Discount rate          
Impairment of assets          
Sensitivity analysis, percent of increase 0.50% 0.50% 0.50% 0.50%  
Perpetuity growth rate          
Impairment of assets          
Sensitivity analysis, percent of decrease 0.50% 0.50% 0.50% 0.50%  
Property, plant and equipment          
Impairment of assets          
Recoverable amount   R$ 138,543   R$ 138,543  
North America          
Impairment of assets          
Impairment of property, plant and equipment R$ 220,090 100,564      
Impairment of goodwill 849,438     2,678,582  
Recoverable amount R$ 849 R$ 2,679,000 R$ 849 R$ 2,679,000  
Perpetuity growth rate 3.00% 3.00% 3.00% 3.00%  
Pre-tax discount rate 13.60% 13.10% 13.60% 13.10%  
North America | Discount rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value R$ (506,000) R$ (872,000) R$ (506,000) R$ (872,000)  
North America | Perpetuity growth rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value (310,000) (661,000) (310,000) (661,000)  
South America          
Impairment of assets          
Impairment of property, plant and equipment   138,765      
Recoverable amount R$ 437,000 R$ 724,000 R$ 437,000 R$ 724,000  
Perpetuity growth rate 3.00% 3.00% 3.00% 3.00%  
Pre-tax discount rate 14.70% 14.60% 14.70% 14.60%  
South America | Discount rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value R$ 265,000 R$ 486,000 R$ 265,000 R$ 486,000  
South America | Perpetuity growth rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value 318,000 561,000 318,000 561,000  
Brazil          
Impairment of assets          
Impairment of property, plant and equipment 45,279        
Recoverable amount R$ 1,747,000 R$ 1,225,000 R$ 1,747,000 R$ 1,225,000  
Perpetuity growth rate 3.00% 3.00% 3.00% 3.00%  
Pre-tax discount rate 15.20% 14.90% 15.20% 14.90%  
Brazil | Discount rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value R$ 999,000 R$ 425,000 R$ 999,000 R$ 425,000  
Brazil | Perpetuity growth rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value 1,254,000 673,000 1,254,000 673,000  
Special Steel          
Impairment of assets          
Recoverable amount R$ 3,989,000 R$ 1,601,000 R$ 3,989,000 R$ 1,601,000  
Perpetuity growth rate 3.00% 3.00% 3.00% 3.00%  
Pre-tax discount rate 13.10% 14.00% 13.10% 14.00%  
Special Steel | Discount rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value R$ 3,422,000 R$ 1,170,000 R$ 3,422,000 R$ 1,170,000  
Special Steel | Perpetuity growth rate          
Impairment of assets          
Sensitivity analysis, amount above (below) book value R$ 3,596,000 R$ 1,301,000 R$ 3,596,000 R$ 1,301,000