XML 99 R82.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

SIGNIFICANT ACCOUNTING POLICIES - Lease Obligations and Right-of-Use Assets (Details) - USD ($) $ in Millions |  | 12 Months Ended
--- | --- | ---
Jan. 01, 2019 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure of quantitative information about right-of-use assets [line items] |  |  |
Barrick operating lease commitments disclosed as at December 31, 2018 |  |  | $ 167
Add: embedded service contracts not previously assessed as a lease | $ 38 | $ 97 |
(Less): contracts reassessed as service agreements | (130) |  |
(Less): short-term leases recognized on a straight-line basis as expense | (6) | 56 |
(Less): low-value leases recognized on a straight-line basis as expense | (1) |  |
(Less): discounting using the lessee’s incremental borrowing rate of at January 1, 2019 | (4) |  |
Discounted leases recognized as at January 1, 2019 | 64 |  |
Finance lease liabilities | 111 |  | 19
Current lease liabilities | 37 |  |
Non-current lease liabilities | 74 |  |
Right-of-use assets | 85 | 75 |
Additions to right-of-use assets |  | 49 |
Increase (decrease) in deferred tax liability (asset) |  | (1,879) | $ (801)
Randgold |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |
Finance lease liabilities | 28 |  |
Land and buildings |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |
Right-of-use assets | 69 | 63 |
Machinery |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |
Right-of-use assets | 7 | 7 |
Vehicles |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |
Right-of-use assets | 9 | 5 |
IFRS 16 |  |  |
Disclosure of quantitative information about right-of-use assets [line items] |  |  |
Additions to right-of-use assets | 85 |  |
Increase (decrease) in deferred tax liability (asset) | 0 |  |
Increase in finance lease liability | 92 |  |
Change in deficit | $ 0 |  |
Change in net income |  | $ 3 |

X
- Definition Change in deficit due to IFRS 16 adoption + References No definition available. + Details
Name: | abx_Changeindeficit
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Change in net income + References No definition available. + Details
Name: | abx_Changeinnetincome
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Contract assessed as service arrangements + References No definition available. + Details
Name: | abx_Contractassessedasservicearrangements
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Discounting lease liability to present value using lessee's incremental borrowing rate + References No definition available. + Details
Name: | abx_Discountingleaseliability
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase in finance lease liability due to IFRS 16 adoption + References No definition available. + Details
Name: | abx_Increaseinfinanceleaseliability
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of additions to right-of-use assets. [Refer: Right-of-use assets] + 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 h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_h&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdditionsToRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of current finance lease liabilities. [Refer: Finance lease liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2019-01-01 -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-02&anchor=para_55&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentFinanceLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. + 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 d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_d&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. + 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 c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- 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
Name: | ifrs-full_ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of liabilities related to finance leases. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2019-01-01 -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-02&anchor=para_55&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_FinanceLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- 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
Name: | ifrs-full_MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_94&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_NetInvestmentInFinanceLease
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current finance lease liabilities. [Refer: Finance lease liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2019-01-01 -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-02&anchor=para_55&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_NoncurrentFinanceLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + 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 j -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_j&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_RightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=abx_RandgoldMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_MachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_VehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | abx_ApplicationofstandardAxis=abx_IFRS16Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |