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Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2026 | Dec. 31, 2025
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | $ 41,985 |
Balance at end of period |  | 42,274 | $ 41,985
Amortization and impairment losses [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | (5,462) | (4,818)
Effect of movements in foreign exchange |  | (49) | (432)
Amortization |  | (513) | (974)
Impairment |  | (58) | (15)
Disposals through sale and derecognition |  | 135 | 779
Transfer (to)/from other asset categories and other movements | [1] | (62) | (3)
Balance at end of period |  | (6,009) | (5,462)
Acquisition cost [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 47,447 | 44,852
Effect of movements in foreign exchange |  | 362 | 2,242
Acquisitions through business combinations |  | 185 | 13
Acquisitions and expenditures |  | 270 | 1,217
Disposals through sale and derecognition |  | (137) | (794)
Transfer (to)/from other asset categories and other movements | [1] | 156 | (83)
Balance at end of period |  | 48,284 | 47,447
Brands [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 38,478 |
Balance at end of period |  | 38,991 | 38,478
Brands [member] | Amortization and impairment losses [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | (91) |
Effect of movements in foreign exchange |  | 0 |
Impairment |  | (57) |
Disposals through sale and derecognition |  | 57 |
Balance at end of period |  | (91) | (91)
Brands [member] | Acquisition cost [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 38,569 |
Effect of movements in foreign exchange |  | 295 |
Acquisitions through business combinations |  | 185 |
Acquisitions and expenditures |  | 29 |
Disposals through sale and derecognition |  | (57) |
Transfer (to)/from other asset categories and other movements | [1] | 61 |
Balance at end of period |  | 39,082 | 38,569
Commercial intangibles [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 1,263 |
Balance at end of period |  | 1,145 | 1,263
Commercial intangibles [member] | Amortization and impairment losses [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | (1,332) |
Effect of movements in foreign exchange |  | (20) |
Amortization |  | (117) |
Impairment |  | (1) |
Disposals through sale and derecognition |  | 19 |
Transfer (to)/from other asset categories and other movements | [1] | (17) |
Balance at end of period |  | (1,469) | (1,332)
Commercial intangibles [member] | Acquisition cost [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 2,595 |
Effect of movements in foreign exchange |  | 20 |
Acquisitions and expenditures |  | 0 |
Disposals through sale and derecognition |  | (19) |
Transfer (to)/from other asset categories and other movements | [1] | 18 |
Balance at end of period |  | 2,614 | 2,595
Software [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 2,219 |
Balance at end of period |  | 2,110 | 2,219
Software [member] | Amortization and impairment losses [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | (3,960) |
Effect of movements in foreign exchange |  | (25) |
Amortization |  | (385) |
Impairment |  | 0 |
Disposals through sale and derecognition |  | 58 |
Transfer (to)/from other asset categories and other movements | [1] | (44) |
Balance at end of period |  | (4,357) | (3,960)
Software [member] | Acquisition cost [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 6,179 |
Effect of movements in foreign exchange |  | 39 |
Acquisitions and expenditures |  | 241 |
Disposals through sale and derecognition |  | (58) |
Transfer (to)/from other asset categories and other movements | [1] | 66 |
Balance at end of period |  | 6,467 | 6,179
Other [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 26 |
Balance at end of period |  | 28 | 26
Other [member] | Amortization and impairment losses [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | (79) |
Effect of movements in foreign exchange |  | (4) |
Amortization |  | (11) |
Impairment |  | 0 |
Disposals through sale and derecognition |  | 2 |
Transfer (to)/from other asset categories and other movements | [1] | (1) |
Balance at end of period |  | (93) | (79)
Other [member] | Acquisition cost [member] |  |  |
Disclosure of detailed information about intangible assets [line items] |  |  |
Balance at end of previous year |  | 104 |
Effect of movements in foreign exchange |  | 8 |
Acquisitions and expenditures |  | 0 |
Disposals through sale and derecognition |  | (4) |
Transfer (to)/from other asset categories and other movements | [1] | 12 |
Balance at end of period |  | $ 121 | $ 104
[1] | The transfer (to)/from other asset categories and other movements mainly relates to transfers from assets under construction to their respective asset categories, to the separate presentation in the statement of financial position of intangible assets held for sale in accordance with IFRS 5 Non-current assets held for sale and discontinued operations and to the restatement of non-monetary assets under hyperinflation accounting in line with IAS 29 Financial reporting in hyperinflationary economies.

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