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Other Accounts Receivable - Summary of Consolidated Other Accounts Receivable (Detail) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Miscellaneous current assets [abstract] |  |  |
Advances of income taxes and other refundable taxes |  | $ 472 | $ 335
Non-trade accounts receivable | [1] | 102 | 119
Interest and notes receivable |  | 54 | 41
Loans to employees and others |  | 16 | 15
Current portion of assets from valuation of derivative financial instruments |  | 6 | 25
Other accounts receivable |  | $ 650 | $ 535
[1] | Non-trade accounts receivable are mainly attributable to the sale of assets.

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- Definition Current interest and notes receivable + References No definition available. + Details
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- Definition Current Non trade accounts receivable. + References No definition available. + Details
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- Definition The amount of current derivative financial assets. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current loans and receivables. [Refer: Loans and receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_c&doctype=Standard&book=b -URIDate 2023-03-23 + Details
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- Definition The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
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