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New and Amended Accounting Standards and Interpretations - Summary of Reconciliation of Operating Lease Commitments to Expected Total Lease Liability to be Recognised (Detail) - USD ($) $ in Millions | 12 Months Ended |
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Jun. 30, 2019 | Jun. 30, 2018
Disclosure of initial application of standards or interpretations [abstract] |  |
Operating lease commitments as at 30 June 2019 | $ 1,905 | $ 2,012
Add: Leases which did not meet the definition of a lease under IAS 17 | 700 |
Add: Cost of reasonably certain extension options (undiscounted) | 100 |
Less: Components excluded from lease liability (undiscounted) | (200) |
Less: Effect of discounting | (200) |
Total additional lease liabilities recognised on transition | $ 2,300 |

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- Definition Operating lease commitments additional lease liabilities recognised on transition. + References No definition available. + Details
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- Definition Operating lease commitments increase decrease in discounting. + References No definition available. + Details
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- Definition Operating lease commitments increase decrease term leases. + References No definition available. + Details
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- References No definition available. + Details
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- Definition The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Paragraph 53 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_e&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2019-01-01 -Name IAS -Number 17 -IssueDate 2018-01-01 -Paragraph 35 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2018-03-02&anchor=para_35_a&doctype=Standard&book=b -URIDate 2018-03-16 + Details
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- Definition The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Paragraph 47 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_47_a&doctype=Standard -URIDate 2018-03-16 + Details
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