The Serie A high-flyers have stumped up an initial €2.5 million to take the Colombia international until the end of the campaign and will have to pay another €12.5m to make the move full time.
It marks Roma's second foray into the transfer market in as many days after they striker Seydou Doumbia joined from CSKA Moscow on Saturday.
Cagliari have also wasted little time in sourcing a replacement for Ibarbo with Paul-Jose M'Poku arriving on loan from Standard Liege.
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