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Finance Cost and Income - Summary of Finance Costs Included in Income Statement (Detail) - USD ($)
$ in Millions
6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Disclosure of finance income expense [abstract]    
Interest expense $ (2,002) $ (2,110)
Capitalization of borrowing costs 5 12
Net interest on net defined benefit liabilities (41) (48)
Accretion expense (291) (287)
Net losses on hedging instruments that are not part of a hedge accounting relationship (219) (106)
Net foreign exchange results (net of the effect of foreign exchange derivative instruments)   (54)
Tax on financial transactions (48) (33)
Net mark-to-market results on derivatives related to the hedging of share-based payment programs (1,724)  
Other financial costs, including bank fees (77) (82)
Finance costs, excluding exceptional items (4,397) (2,708)
Exceptional finance cost (1,438) (46)
Finance costs $ (5,835) $ (2,754) [1]
[1] The unaudited condensed consolidated interim income statement for the six-month period ended 30 June 2019 has been restated to reflect the classification of the Australian operations as discontinued operations.