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Investments Accounted for Using the Equity Method - Summary of Movements of Investments Accounted for using the Equity Method (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
At the beginning of the financial year | $ 2,585 | $ 2,569 |
Profit/(loss) from equity accounted investments, related impairments and expenses | (921) | (512) | $ (546)
Investment in equity accounted investments | 219 |  |
Dividends received from equity accounted investments | (737) |  |
Transfer to assets held for sale | (284) |  |
Other | 880 |  |
At the end of the financial year | 1,742 | 2,585 | $ 2,569
Joint ventures [member] |  |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
Profit/(loss) from equity accounted investments, related impairments and expenses | (990) |  |
Investment in equity accounted investments | 111 |  |
Other | 879 |  |
Associates [member] |  |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |  |
At the beginning of the financial year | 2,585 |  |
Profit/(loss) from equity accounted investments, related impairments and expenses | 69 |  |
Investment in equity accounted investments | 108 |  |
Dividends received from equity accounted investments | (737) |  |
Transfer to assets held for sale | (284) |  |
Other | 1 |  |
At the end of the financial year | $ 1,742 | $ 2,585 |

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- Definition Decrease through transfer to assets held for sale associates and joint ventures accounted for using equity method. + References No definition available. + Details
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- Definition Disclosure of significant investments in associates and joint ventures. + References No definition available. + Details
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- Definition Other changes in associates and joint ventures accounted for using equity method. + References No definition available. + Details
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- Definition The entity's share of profit (loss) from associates and joint ventures accounted for using the equity method and related impairments and expenses. + References No definition available. + Details
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- Definition The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_24_a&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_e&doctype=Standard -URIDate 2020-01-01 + Details
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