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Intangible assets - Schedule of movements in intangible assets and goodwill (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period | [1] | $ 14,506 | $ 14,401 |
Intangible assets and goodwill at end of period |  | 14,814 | 14,506 | [1]
Cost |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 18,425 | 17,369 |
Hyperinflation adjustments |  | 365 | 177 |
Exchange differences |  | (250) | (285) |
Additions |  | 167 | 713 |
Disposals |  | (683) | (31) |
Reclassification from/(to) asset held for sale |  |  | 482 |
Intangible assets and goodwill at end of period |  | 18,024 | 18,425 |
Amortisation and impairment |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | (3,919) | (2,968) |
Exchange differences |  | 40 | 43 |
Amortisation for the year |  | 77 | 68 |
Reversal of impairment |  | (379) |  |
Impairment |  | 149 | 613 |
Disposals |  | 516 | 29 |
Reclassification from/(to) asset held for sale |  |  | (342) |
Intangible assets and goodwill at end of period |  | (3,210) | (3,919) |
Brands |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 9,475 | 9,554 |
Intangible assets and goodwill at end of period |  | 9,642 | 9,475 |
Brands | Cost |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 11,692 | 10,815 |
Hyperinflation adjustments |  | 207 | 102 |
Exchange differences |  | (146) | (144) |
Additions |  | 0 | 402 |
Disposals |  | (647) | 0 |
Reclassification from/(to) asset held for sale |  |  | 517 |
Intangible assets and goodwill at end of period |  | 11,106 | 11,692 |
Brands | Amortisation and impairment |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | (2,217) | (1,261) |
Exchange differences |  | 22 | 15 |
Reversal of impairment |  | (379) |  |
Impairment |  | 128 | 613 |
Disposals |  | 480 | 0 |
Reclassification from/(to) asset held for sale |  |  | (358) |
Intangible assets and goodwill at end of period |  | (1,464) | (2,217) |
Goodwill |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 2,807 | 2,768 |
Intangible assets and goodwill at end of period |  | 2,860 | 2,807 |
Goodwill | Cost |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 3,621 | 3,640 |
Hyperinflation adjustments |  | 157 | 75 |
Exchange differences |  | (96) | (168) |
Additions |  | 0 | 109 |
Disposals |  | 0 | 0 |
Reclassification from/(to) asset held for sale |  |  | (35) |
Intangible assets and goodwill at end of period |  | 3,682 | 3,621 |
Goodwill | Amortisation and impairment |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | (814) | (872) |
Exchange differences |  | 13 | 42 |
Reversal of impairment |  | 0 |  |
Impairment |  | 21 | 0 |
Disposals |  | 0 | 0 |
Reclassification from/(to) asset held for sale |  |  | 16 |
Intangible assets and goodwill at end of period |  | (822) | (814) |
Other intangibles |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 1,912 | 1,916 |
Intangible assets and goodwill at end of period |  | 1,909 | 1,912 |
Other intangibles | Cost |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 2,040 | 2,021 |
Hyperinflation adjustments |  | 0 | 0 |
Exchange differences |  | (30) | 4 |
Additions |  | 17 | 15 |
Disposals |  | (16) | 0 |
Reclassification from/(to) asset held for sale |  |  | 0 |
Intangible assets and goodwill at end of period |  | 2,011 | 2,040 |
Other intangibles | Amortisation and impairment |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | (128) | (105) |
Exchange differences |  | 29 | (3) |
Amortisation for the year |  | 19 | 20 |
Reversal of impairment |  | 0 |  |
Impairment |  | 0 | 0 |
Disposals |  | 16 | 0 |
Reclassification from/(to) asset held for sale |  |  | 0 |
Intangible assets and goodwill at end of period |  | (102) | (128) |
Computer software |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 312 | 163 |
Intangible assets and goodwill at end of period |  | 403 | 312 |
Computer software | Cost |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | 1,072 | 893 |
Hyperinflation adjustments |  | 1 | 0 |
Exchange differences |  | 22 | 23 |
Additions |  | 150 | 187 |
Disposals |  | (20) | (31) |
Reclassification from/(to) asset held for sale |  |  | 0 |
Intangible assets and goodwill at end of period |  | 1,225 | 1,072 |
Computer software | Amortisation and impairment |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Intangible assets and goodwill at beginning of period |  | (760) | (730) |
Exchange differences |  | (24) | (11) |
Amortisation for the year |  | 58 | 48 |
Reversal of impairment |  | 0 |  |
Impairment |  | 0 | 0 |
Disposals |  | 20 | 29 |
Reclassification from/(to) asset held for sale |  |  | 0 |
Intangible assets and goodwill at end of period |  | $ (822) | $ (760) |
[1] | (1) See pages 238-240 for an explanation under Accounting information and policies.

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