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Intangible assets - Narrative (Details) - USD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Period over which management approves strategic plan | 3 years |  |  |  |
Period over which management has projected cash flows | 5 years |  |  |  |
Deferred tax expense (income) recognised in profit or loss | $ (206) | $ 93 |  |  |
Principal acquired brands with indefinite useful life | 14,814 | 14,506 | [1] | $ 14,401 | [1]
Brand names | Brand, goodwill and tangible asset impairment | Other US Brands |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Recoverable amount of asset or cash-generating unit | 49 |  |  |  |
Brand names | Brand, goodwill and tangible asset impairment | Shui Jing Fang Chinese white spirit |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Reversal of impairment | 379 |  |  |  |
Deferred tax expense (income) recognised in profit or loss | 95 |  |  |  |
Net exceptional gain/(loss) | (284) |  |  |  |
Net exceptional gain attributable to non-controlling interest | 104 |  |  |  |
Brand names | Brand, goodwill and tangible asset impairment | Other US Brands |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Deferred tax expense (income) recognised in profit or loss | (13) |  |  |  |
Impairment charge | 54 |  |  |  |
Brand names | Brand, goodwill and tangible asset impairment | McDowell's No.1 whisky, rum and brandy |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Impairment charge |  | 517 |  |  |
Brand names | Brand, goodwill and tangible asset impairment | Director's Special |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Impairment charge |  | 29 |  |  |
Brand names | Brand, goodwill and tangible asset impairment | Mcdowell's and Director's Special |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Deferred tax expense (income) recognised in profit or loss |  | (137) |  |  |
Brand names | Brand, goodwill and tangible asset impairment | Other brands |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Deferred tax expense (income) recognised in profit or loss |  | (17) |  |  |
Impairment charge |  | 67 |  |  |
Brand, goodwill and tangible asset impairment | Brand, goodwill and tangible asset impairment | Chase gin and vodka |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Deferred tax expense (income) recognised in profit or loss | (19) |  |  |  |
Net exceptional gain/(loss) | 82 |  |  |  |
Impairment charge | $ 101 |  |  |  |
Business combinations |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Extension of period over which management has projected cash flows | 10 years |  |  |  |
Ketel One distribution right |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Other intangible assets | $ 1,800 | $ 1,800 |  | $ 1,800 |
Maximum | Computer software |  |  |  |  |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] |  |  |  |  |
Useful life measured as period of time, intangible assets other than goodwill | 8 years |  |  |  |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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