XML 36 R30.htm IDEA: XBRL DOCUMENT
v3.26.1

Summary of significant accounting policies (Policies) | 6 Months Ended
--- | ---
Jun. 30, 2026
Text Block1 [Abstract] |
SUMMARY OF CHANGES IN ACCOUNTING POLICIES |
(A) | SUMMARY OF CHANGES IN ACCOUNTING POLICIES
A number of amendments to standards became mandatory for the first time for the financial year beginning on 1 January 2026 and have not been listed in these unaudited condensed consolidated financial statements as they either do not apply or are immaterial to AB InBev’s consolidated financial statements.
FOREIGN CURRENCIES |
(B) | FOREIGN CURRENCIES
The most important exchange rates that have been used in preparing the financial statements are:
|  | Closing rate |  |  | Average rate |
1 US dollar equals: |  | 30 June 2026 |  |  | 31 December 2025 |  |  | 30 June 2026 |  |  | 30 June 2025 |
Argentine peso |  |  | 1 482.53 |  |  |  | 1 459.80 |  |  |  | - |  |  |  | - |
Brazilian real |  |  | 5.18 |  |  |  | 5.50 |  |  |  | 5.19 |  |  |  | 5.83 |
Canadian dollar |  |  | 1.42 |  |  |  | 1.37 |  |  |  | 1.37 |  |  |  | 1.41 |
Chinese yuan |  |  | 6.79 |  |  |  | 7.00 |  |  |  | 6.88 |  |  |  | 7.26 |
Colombian peso |  |  | 3 441.78 |  |  |  | 3 749.18 |  |  |  | 3 682.52 |  |  |  | 4 201.57 |
Euro |  |  | 0.88 |  |  |  | 0.85 |  |  |  | 0.85 |  |  |  | 0.92 |
Mexican peso |  |  | 17.47 |  |  |  | 17.97 |  |  |  | 17.53 |  |  |  | 20.03 |
Peruvian sol |  |  | 3.42 |  |  |  | 3.37 |  |  |  | 3.42 |  |  |  | 3.69 |
Pound sterling |  |  | 0.76 |  |  |  | 0.74 |  |  |  | 0.74 |  |  |  | 0.77 |
South African rand |  |  | 16.37 |  |  |  | 16.55 |  |  |  | 16.41 |  |  |  | 18.46 |
South Korean won |  |  | 1 550.63 |  |  |  | 1 444.93 |  |  |  | 1 475.55 |  |  |  | 1 439.97 |
The company applies hyperinflation accounting for its Argentine subsidiaries. The 2026 results, restated for purchasing power, were translated at the June 2026 closing rate of 1 482.53 Argentine pesos per US dollar (2025 results were translated at the June 2025 closing rate of 1 193.35 Argentine pesos per US dollar).
RECENTLY ISSUED IFRS |
(C) | RECENTLY ISSUED IFRS
IFRS 18 – Presentation and Disclosure in Financial Statements In April 2024, the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements , which replaces IAS 1 Presentation of Financial Statements and introduces new requirements aimed at improving comparability of financial performance reporting and enhancing the transparency of the information provided to users. IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. The standard is to be applied retrospectively. IFRS 18 impacts the presentation of the statement of profit or loss and the statement of cash flows with new subtotals, while not affecting the company’s total profit or the total net change in cash and cash equivalents. It introduces new requirements to:
• |  | present specified categories, with the introduction of new operating, investing and financing categories, and defined subtotals in the statement of profit or loss;
• |  | provide disclosures on management-defined performance measures (MPMs) in the notes to the financial statements; and
• |  | strengthen the principles of aggregation and disaggregation across primary statements and notes.
The company anticipates that the adoption of the standard will primarily affect the presentation of the statement of profit or loss and the statement of cash flows, the disclosure of management performance measures, and the related note structure. The company does not intend to early adopt IFRS 18 and is currently reviewing the impact on its consolidated financial statements. The company assessed that the main presentation change will be the reclassification of foreign exchange gains and losses and gains and losses on certain hedging instruments from finance income and expense per IAS 1 to operating profit per IFRS 18, when the underlying exposure being remeasured or hedged, relates to operating activities.

X
- Definition The description of the entity's accounting policy for recently issued IFRS. + References No definition available. + Details
Name: | bud_DescriptionOfAccountingPolicyForRecentlyIssuedIFRSExplanatory
Namespace Prefix: | bud_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the entity's accounting policy for summary of changes in accounting policies. + References No definition available. + Details
Name: | bud_DescriptionOfAccountingPolicyForSummaryOfChangesInAccountingPoliciesExplanatory
Namespace Prefix: | bud_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | bud_TextBlock1Abstract
Namespace Prefix: | bud_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the entity's material accounting policy information for foreign currency translation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 117 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_117&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration