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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
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Jun. 30, 2024 | Jun. 30, 2023
Disclosure of significant investments in associates and joint ventures [line items] |  |
At the beginning of the financial year | $ 1,620 | $ 1,420
(Loss)/profit from equity accounted investments, related impairments and expenses | (2,656) |
Investment in equity accounted investments | 63 |
Dividends received from equity accounted investments | (397) |
Other | 3,032 |
At the end of the financial year | 1,662 | 1,620
Joint ventures [member] |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |
(Loss)/profit from equity accounted investments, related impairments and expenses | (3,032) |
Other | 3,032 |
Associates [member] |  |
Disclosure of significant investments in associates and joint ventures [line items] |  |
At the beginning of the financial year | 1,620 |
(Loss)/profit from equity accounted investments, related impairments and expenses | 376 |
Investment in equity accounted investments | 63 |
Dividends received from equity accounted investments | (397) |
At the end of the financial year | $ 1,662 | $ 1,620

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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 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 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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