XML 124 R101.htm IDEA: XBRL DOCUMENT
v3.20.1

INCOME TAX EXPENSE - Reconciliation to Canadian Statutory Rate (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Income Tax [Abstract] |  |
At 26.5% statutory rate | $ 1,684 | $ (63)
Statutory rate (as percent) | 26.50% | 26.50%
Increase (decrease) due to: |  |
Allowances and special tax deductions | $ (129) | $ (59)
Impact of foreign tax rates | (264) | (4)
Expenses not tax deductible | 78 | 74
Impairment charges not recognized in deferred tax assets | 45 | 168
Tax effect of impairment of goodwill | 0 | 54
Net currency translation losses on deferred tax balances | 43 | 41
Tax impact from pass-through entities and equity accounted investments | (140) | (15)
Current year tax losses not recognized in deferred tax assets | 8 | 100
Tax effect of divestitures | 12 | 0
Tax Effect from De-recognition in Deferred Tax Assets | 4 | 814
One time toll charge | 0 | (49)
Adjustments in respect of prior years | (13) | 3
Increase to income tax related contingent liabilities | 21 | 0
Impact of tax rate changes | (35) | 0
Dominican Republic Tax audit | 0 | 42
United States withholding taxes | 30 | (107)
Other withholding taxes | 24 | 14
Mining taxes | 412 | 184
Other items | 3 | 1
Income tax expense | $ 1,783 | $ 1,198

X
- Definition Adjustments for tax of prior periods + References No definition available. + Details
Name: | abx_AdjustmentsForTaxOfPriorPeriods
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Dominican Republic Tax audit + References No definition available. + Details
Name: | abx_DominicanRepublicTaxaudit
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax [Abstract] + References No definition available. + Details
Name: | abx_IncomeTaxAbstract
Namespace Prefix: | abx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Cuts And Jobs Act Of 2017, Incomplete Accounting, Transition Tax For Accumulated Foreign Earnings, Provisional Income Tax Expense + References No definition available. + Details
Name: | abx_TaxCutsAndJobsActOf2017IncompleteAccountingTransitionTaxForAccumulatedForeignEarningsProvisionalIncomeTaxExpense
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of allowances and special tax deductions + References No definition available. + Details
Name: | abx_TaxEffectOfAllowancesAndSpecialTaxDeductions
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax effect of contingent liabilities + References No definition available. + Details
Name: | abx_TaxEffectOfContingentLiabilities
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of current period tax losses not recognized in deferred tax assets + References No definition available. + Details
Name: | abx_TaxEffectOfCurrentPeriodTaxLossesNotRecognizedInDeferredTaxAssets
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of impairment charges not recognized in deferred tax balances + References No definition available. + Details
Name: | abx_TaxEffectOfImpairmentChargesNotRecognizedInDeferredTaxBalances
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect Of Mining Taxes + References No definition available. + Details
Name: | abx_TaxEffectOfMiningTaxes
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect Of Net Exchange Differences + References No definition available. + Details
Name: | abx_TaxEffectOfNetExchangeDifferences
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect Of Other WIthholding Taxes + References No definition available. + Details
Name: | abx_TaxEffectOfOtherWIthholdingTaxes
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect from de-recognition in deferred tax assets + References No definition available. + Details
Name: | abx_TaxEffectfromDerecognitioninDeferredTaxAssets
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect of Foreign Withholding Taxes + References No definition available. + Details
Name: | abx_TaxEffectofForeignWithholdingTaxes
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of income (loss) of equity method investments + References No definition available. + Details
Name: | abx_TaxEffectofIncomeLossofEquityMethodInvestments
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax effect of divestitures + References No definition available. + Details
Name: | abx_Taxeffectofdivestitures
Namespace Prefix: | abx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23_h&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2018-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=26&date=2018-03-01&anchor=para_35_b_viii&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_79&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_82_d&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_ii&doctype=Standard -URIDate 2018-03-16 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B13_g&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectFromChangeInTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxEffectOfImpairmentOfGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_c_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration