XML 344 R98.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Biological assets - Disclosure of reconciliation of changes in biological assets (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Reconciliation of changes in biological assets [abstract] |  |  |  |
Biological assets, beginning balance | [1] | $ 197 | $ 114 |
Exchange differences |  | (13) | 27 |
Transferred to inventories |  | (23) | (10) |
Fair value change |  | (17) | 0 |
Farming cost capitalised |  | 55 | 66 |
Biological assets, ending balance |  | $ 199 | $ 197 | [1]
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.

X
- Definition The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 41 -IssueDate 2023-01-01 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_50&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_50_d&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DecreaseDueToHarvestBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_50_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_GainsLossesOnFairValueAdjustmentBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2023-01-01 -Paragraph 50 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_50_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of non-current biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInBiologicalAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration