XML 336 R90.htm IDEA: XBRL DOCUMENT v3.24.2.u1
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.