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Changes in Equity and Earnings Per Share - Summary of Changes in Other Comprehensive Income Reserves (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Other comprehensive income/(loss) |  |  |
Re-measurements of post-employment benefits | $ (136) | $ 519 | $ 504
Other comprehensive income/(loss) | 3,876 | (1,315) | (3,881)
Translation reserves [member] |  |  |
Disclosure of information about changes in other comprehensive income reserves [line items] |  |  |
Beginning balance | (34,677) | (33,554) | (29,234)
Other comprehensive income/(loss) |  |  |
Exchange differences on translation of foreign operations (gains/(losses)) | 4,497 | (1,123) | (4,320)
Cash flow hedges |  |  | 0
Other comprehensive income/(loss) | 4,497 | (1,123) | (4,320)
Ending balance | (30,180) | (34,677) | (33,554)
Hedging reserves [member] |  |  |
Disclosure of information about changes in other comprehensive income reserves [line items] |  |  |
Beginning balance | 145 | 481 | 376
Other comprehensive income/(loss) |  |  |
Cash flow hedges | 36 | (336) | 105
Other comprehensive income/(loss) | 36 | (336) | 105
Ending balance | 181 | 145 | 481
Post- employment benefits [member] |  |  |
Disclosure of information about changes in other comprehensive income reserves [line items] |  |  |
Beginning balance | (1,021) | (1,504) | (1,983)
Other comprehensive income/(loss) |  |  |
Re-measurements of post-employment benefits | (134) | 483 | 479
Other comprehensive income/(loss) | (134) | 483 | 479
Ending balance | (1,155) | (1,021) | (1,504)
OCI reserves [member] |  |  |
Disclosure of information about changes in other comprehensive income reserves [line items] |  |  |
Beginning balance | (35,553) | (34,577) | (30,841)
Other comprehensive income/(loss) |  |  |
Exchange differences on translation of foreign operations (gains/(losses)) | 4,497 | (1,123) | (4,320)
Cash flow hedges | 36 | (336) | 105
Re-measurements of post-employment benefits | (134) | 483 | 479
Other comprehensive income/(loss) | 4,398 | (976) | (3,736)
Ending balance | $ (31,155) | $ (35,553) | $ (34,577)

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- Definition The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income] + 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 other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard -URIDate 2023-03-23 + Details
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