XML 163 R42.htm IDEA: XBRL DOCUMENT v3.22.2

Biological assets (Tables)

12 Months Ended

Jun. 30, 2022

Biological Assets [Abstract]

Changes in biological assets

Changes in biological assets were as follows:

			Biological assets £ million
Fair value
At 30 June 2020			51
Exchange differences			2
Transferred to inventories			(7)
Farming cost capitalised			20
At 30 June 2021			66
Exchange differences			10
Transferred to inventories			(11)
Fair value change			(5)
Farming cost capitalised			34
At 30 June 2022			94

X

- Definition

Biological assets [Abstract]

+ References

No definition available.

+ Details

Name:	deo_BiologicalAssetsAbstract
Namespace Prefix:	deo_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 41
-IssueDate 2021-01-01
-Paragraph 50
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_50&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration