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Income Taxes - Summary of Reconciliation of Effective Tax Rate with Aggregated Weighted Nominal Tax Rate (Detail) - USD ($)
$ in Millions
6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Disclosure Of Income Taxes [line items]    
Profit before tax $ (3,253) $ 7,970 [1]
Deduct share of result of associates and joint ventures 33  
Profit before tax and before share of result of associates and joint ventures (3,286)  
Adjustments on taxable basis    
Government incentives (194)  
Non-deductible/(non-taxable) marked to market on derivatives 3,162  
Non-deductible impairment of goodwill 2,500  
Other expenses not deductible for tax purposes 1,208  
Other non-taxable income (607)  
Gross adjustments on taxable basis $ 2,783  
Aggregated weighted nominal tax rate 27.00%  
Tax at aggregated weighted nominal tax rate $ (751)  
Adjustments on tax expense    
Utilization of tax losses not previously recognized 117  
Recognition of deferred taxes assets on previous years' tax losses 6  
Write-down of deferred tax assets on tax losses and current year losses for which no deferred tax asset is recognized (61)  
(Underprovided)/overprovided in prior years 34  
Deductions from interest on equity 144  
Deductions from goodwill 8  
Other tax deductions 125  
Change in tax rate 71  
Withholding taxes (195)  
Other tax adjustments 10  
Income tax expense $ (492) (1,565) [1]
Effective tax rate (15.00%)  
As Restated [Member]    
Disclosure Of Income Taxes [line items]    
Profit before tax   7,970
Deduct share of result of associates and joint ventures   62
Profit before tax and before share of result of associates and joint ventures   7,908
Adjustments on taxable basis    
Government incentives   (379)
Non-deductible/(non-taxable) marked to market on derivatives   (2,222)
Other expenses not deductible for tax purposes   1,098
Other non-taxable income   (549)
Gross adjustments on taxable basis   $ 5,856
Aggregated weighted nominal tax rate   27.10%
Tax at aggregated weighted nominal tax rate   $ (1,614)
Adjustments on tax expense    
Utilization of tax losses not previously recognized   38
Recognition of deferred taxes assets on previous years' tax losses   3
Write-down of deferred tax assets on tax losses and current year losses for which no deferred tax asset is recognized   (126)
(Underprovided)/overprovided in prior years   13
Deductions from interest on equity   197
Deductions from goodwill   11
Other tax deductions   108
Change in tax rate   (9)
Withholding taxes   (257)
Other tax adjustments   71
Income tax expense   $ (1,565)
Effective tax rate   19.80%
[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.