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Changes in accounting policies (Tables) | 6 Months Ended
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Jun. 30, 2023
Basis Of Presentation [Abstract] |
Impact on equity attributable to owners due to amendments | . The impact on equity attributable to owners of Rio Tinto at 1 January 2023 of implementing the amendments to IAS 12 is as follows:
At 1 January | 2023 US$m | 2022 US$m | 2021 US$m
Equity attributable to owners of Rio Tinto (previously reported) | 50,175 |  | 51,415 |  | 47,054 |
Impact of IAS 12 amendments(a) | 459 |  | 515 |  | 516 |
Restated equity attributable to owners of Rio Tinto | 50,634 |  | 51,930 |  | 47,570 |
(a)Retained earnings adjustments at 1 January 2023 and 2022 include the impact of income statement adjustments for the years ended 31 December 2022 and 2021, respectively.
Restatement of deferred tax balances | The restatement of deferred tax balances for the comparative reporting date is as follows:
| 31 December 2022
| US$m
Deferred tax assets (previously reported) | 2,766 |
Impact of IAS 12 amendments | 30 |
Deferred tax assets (restated) | 2,796 |
Deferred tax liabilities (previously reported) | (3,601) |
Impact of IAS 12 amendments | 437 |
Deferred tax liabilities (restated) | (3,164) |
Net impact of IAS 12 amendments on deferred tax balances | 467 |
Comprising, prior to offsetting of balances: |
Deferred tax assets arising from: |
- Provisions and other liabilities | 1,586 |
- Capital allowances | (57) |
| 1,529 |
Deferred tax liabilities arising from Capital allowances | (1,062) |

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