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New Standards and Interpretations Adopted in the Current Year (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of changes in accounting policies, accounting estimates and errors [Abstract] |
Schedule of impact on Equity attributable to owners of Rio Tinto on the adoption of IFRS 9 and IFRS 15 | The impact on Equity attributable to owners of Rio Tinto as at 1 January 2019 from the adoption of IFRS 16 and IFRIC 23 is as follows:
| US$m |
Equity attributable to owners of Rio Tinto at 31 December 2018 | 43,686
IFRS 16 net impact from recognising lease liabilities, right of use assets and other items after tax | (69)
IFRIC 23 recognition of provisions for uncertain tax positions on a weighted average basis | (44)
Restated equity attributable to owners of Rio Tinto as at 1 January 2019 | 43,573 |
Schedule of impact of transition to IFRS 9 on the Group’s opening retained earnings | The most significant differences between the Group’s undiscounted non-cancellable operating lease commitments of US$1,717 million at 31 December 2018 and lease liabilities upon transition of US$1,292 million are set out below:
| US$m |
Operating lease commitments reported as at 31 December 2018 under IAS 17 | 1,717 |
Exclude/deduct |  |
Leases expiring in 12 months or fewer | (130 | )
Committed leases not commenced (undiscounted) | (133 | )
Components excluded from the lease liability (undiscounted) | (169 | )
Include/add |  |
Cost of reasonably certain extensions (undiscounted) | 324 |
Other | 103 |
Sub total | 1,712 |
Effect of discounting on payments included in the calculation of the lease liability (excluding finance lease balances) | (420 | )
Lease liability opening balance reported as at 1 January 2019 under IFRS 16 | 1,292 |

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- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
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- Definition Disclosure of changes in accounting policies, accounting estimates and errors [Abstract] + References No definition available. + Details
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