XML 128 R121.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Investment in associates and joint ventures - Additional Information (Detail) | 12 Months Ended
--- | ---
Dec. 31, 2017 USD ($) Associate | Dec. 31, 2016 USD ($) Associate | Dec. 31, 2015 USD ($)
Disclosure Of Investment In Associates And Joint Ventures [Line Items] |  |  |
Description of valuation techniques used for associates and joint ventures | All associates and joint ventures are accounted for using the equity method. |  |
Description of associate transferred from associates to other financial assets | During 2016, an investment for which the Group has a 30% interest was transferred to other financial assets following loss of significant influence over the operating and financial policy decisions of the entity. |  |
111 East 48th Street Holdings LLC [member] |  |  |
Disclosure Of Investment In Associates And Joint Ventures [Line Items] |  |  |
Material associate investment interest | 19.90% |  |
Name of associate | 111 East 48th Street Holdings LLC |  |
Barclay associate [member] |  |  |
Disclosure Of Investment In Associates And Joint Ventures [Line Items] |  |  |
Impairment charges | $ 18,000,000 | $ 16,000,000 |
Explanation of impairment charge | The impairment charge of $[x]m and $16m in 2017 and 2016 respectively relates to the Barclay associate (see following page) and results from the currently depressed trading outlook for the New York hotel market and the high costs of renovating the hotel. |  |
Explanation of period over which management has projected cash flows | The hotel was appraised by a professional external valuer using an income capitalisation approach which is a discounted cash flow technique that measures the present value of projected income flows (over a 10-year period) and the reversion of the property sale. |  |
Discount rate | 7.30% | 7.30% |
Terminal capitalisation rate | 6.30% | 6.00% |
Number of material associate | Associate | 1 | 1 |
Material associate investment interest | 19.90% | 19.90% |
Description of nature of entity's relationship with associate | The Group held one material associate investment at 31 December 2017, a 19.9% interest in 111 East 48th Street Holdings, LLC (the Barclay associate) which owns InterContinental New York Barclay, a hotel managed by the Group. The hotel reopened for trading in April 2016 following a major renovation. The investment is classified as an associate and equity accounted as the Group has the ability to exercise significant influence through certain decision rights and its involvement in the hotel renovation and financing of the entity. |  |
Barclay associate [member] | 111 East 48th Street Holdings LLC [member] |  |  |
Disclosure Of Investment In Associates And Joint Ventures [Line Items] |  |  |
Name of associate | 111 East 48th Street Holdings, LLC |  |
Material associate investment interest held by majority member | 80.10% |  |
AMEA [member] |  |  |
Disclosure Of Investment In Associates And Joint Ventures [Line Items] |  |  |
Impairment charges |  |  | $ 9,000,000
Explanation of impairment charge | Due to localised adverse market conditions, an impairment charge of $9m was recognised during 2015 relating to an associate investment in the AMEA region following a re-assessment of its recoverable amount to $nil, based on value in use calculations. Estimated future cash flows were discounted at a pre-tax rate of 13.2%. |  |
Discount rate |  |  | 13.20%
Recoverable investment amount of associate |  |  | $ 0
Net book value |  |  | 0
Gains on disposals of investments |  |  | $ 9,000,000
Disposal date of investment |  |  | Nov. 20, 2015

X
- Definition The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -Subparagraph d -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134_d_v&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134_e_v&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_21_a_ii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DescriptionOfNatureOfEntitysRelationshipWithAssociate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134_e&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 130 -Subparagraph f -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_130_f_ii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_21_b_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 131 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_131_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 130 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_130_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gain on the disposal of investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 98 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_98_d&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_GainsOnDisposalsOfInvestments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 130 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_130_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 130 -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_130_d_ii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ImpairmentLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The name of an associate. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_17_b_i&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 16 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_16_b_i&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_21_a_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_NameOfAssociate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_17_b_iii&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2017-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2017-03-01&anchor=para_16_b_iii&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph 21 -Subparagraph a -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_21_a_iv&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProportionOfOwnershipInterestInAssociate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of associate transferred from associates to other financial assets + References No definition available. + Details
Name: | ihg_DescriptionOfAssociateTransferredFromAssociatesToOtherFinancialAssets
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of investment in associates and joint ventures. + References No definition available. + Details
Name: | ihg_DisclosureOfInvestmentInAssociatesAndJointVenturesLineItems
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disposal date of investment. + References No definition available. + Details
Name: | ihg_DisposalDateOfInvestment
Namespace Prefix: | ihg_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Investment carrying value on disposal. + References No definition available. + Details
Name: | ihg_InvestmentCarryingValueOnDisposal
Namespace Prefix: | ihg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of material associate. + References No definition available. + Details
Name: | ihg_NumberOfMaterialAssociate
Namespace Prefix: | ihg_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Proportion of ownership interest in associate held by majority partner. + References No definition available. + Details
Name: | ihg_ProportionOfOwnershipInterestInAssociateHeldByMajorityPartner
Namespace Prefix: | ihg_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Recoverable amount of associate investment. + References No definition available. + Details
Name: | ihg_RecoverableAmountOfAssociateInvestment
Namespace Prefix: | ihg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Terminal capitalisation rate. + References No definition available. + Details
Name: | ihg_TerminalCapitalisationRate
Namespace Prefix: | ihg_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ihg_OneHundredElevenEast48thStreetHoldingsLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInAssociatesAxis=ihg_BarclayAssociateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=ihg_AMEAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |