XML 107 R100.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Tax - Summary of Deferred Tax (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | $ 203 | $ 86
Income statement | (122) | 118
Statement of comprehensive income | 13 | 11
Statement of changes in equity | 3 | (3)
Exchange and other adjustments | 4 | (9)
Ending balance | 101 | 203
Deferred gains on loan notes [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | 52 | 55
Income statement | (18) | (3)
Ending balance | 34 | 52
Deferred gains on investments [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | 78 | 87
Income statement | (24) | (9)
Ending balance | 54 | 78
Losses [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | (44) | (67)
Income statement | 1 | 19
Exchange and other adjustments | 3 | 4
Ending balance | (40) | (44)
Employee benefits [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | (27) | (32)
Income statement | (4) | (3)
Statement of comprehensive income | 10 | 12
Exchange and other adjustments | 1 | (4)
Ending balance | (20) | (27)
Undistributed earnings of subsidiaries [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | 59 | 70
Income statement | (61) | 0
Statement of comprehensive income | (1) |
Exchange and other adjustments | 3 | (11)
Ending balance |  | 59
Other short-term temporary differences [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | (95) | (196)
Income statement | 10 | 99
Statement of comprehensive income | 4 | (1)
Statement of changes in equity | 3 | (3)
Exchange and other adjustments | (5) | 6
Ending balance | (83) | (95)
Property, plant and equipment [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | 120 | 99
Income statement | (22) | 22
Exchange and other adjustments |  | (1)
Ending balance | 98 | 120
Intangible assets [member] |  |
Disclosure of income tax reconciliation [Line Items] |  |
Beginning balance | 60 | 70
Income statement | (4) | (7)
Exchange and other adjustments | 2 | (3)
Ending balance | $ 58 | $ 60

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated 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: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of deferred tax relating to amounts recognized in other comprehensive income. + References No definition available. + Details
Name: | ihg_DeferredTaxExpenseIncomeRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ihg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent reconciliation of changes in deferred tax liability (asset). + References No definition available. + Details
Name: | ihg_DisclosureOfIncomeTaxReconciliationLineItems
Namespace Prefix: | ihg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_MeasurementAxis=ihg_DeferredGainsOnLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ihg_DeferredGainsOnInvestmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ihg_LossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ihg_EmployeeBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ihg_UndistributedEarningsOfSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MeasurementAxis=ihg_OtherShorttermTemporaryDifferenceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ihg_IntangibleAssetAndGoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |