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General Information - Impact of IFRS 15 on Group Income Statement (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure of impact of initial application of new accounting standards [line item] |  |  |
Revenue from fee business | $ 1,486 | $ 1,379 | $ 1,329
Revenue from owned, leased and managed lease hotels | 447 | 351 | 338
System Fund revenues | 1,233 | 1,242 | 1,199
Reimbursement of costs | 1,171 | 1,103 | 1,046
Total revenue | 4,337 | 4,075 | 3,912
Cost of sales | (706) | (571) | (548)
System Fund expenses | (1,379) | (1,276) | (1,164)
Reimbursed costs | (1,171) | (1,103) | (1,046)
Administrative expenses | (344) | (337) | (345)
Share of gains/(losses) of associates and joint ventures | (1) | 3 | (2)
Other operating income | 14 | 11 | 9
Depreciation and amortisation | (80) | (78) | (75)
Operating profit before exceptional items | 670 | 724 | 741
Impairment charges | 0 | (18) | (16)
Other exceptional items | (104) | 22 | (13)
Operating profit | 566 | 728 | 712
Financial income | 5 | 4 | 6
Financial expenses | (86) | (76) | (86)
Tax | (133) | (115) | (173)
Profit after tax | $ 352 | 541 | $ 459
Other changes [member] |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |
Revenue from fee business |  | (188) |
Revenue from owned, leased and managed lease hotels |  | 163 |
System Fund revenues |  | 25 |
Cost of sales |  | 25 |
System Fund expenses |  | (25) |
Previously reported [member] |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |
Revenue from fee business |  | 1,600 |
Revenue from owned, leased and managed lease hotels |  | 184 |
Total revenue |  | 1,784 |
Cost of sales |  | (608) |
Administrative expenses |  | (328) |
Share of gains/(losses) of associates and joint ventures |  | 3 |
Other operating income |  | 11 |
Depreciation and amortisation |  | (103) |
Operating profit before exceptional items |  | 759 |
Impairment charges |  | (18) |
Other exceptional items |  | 22 |
Operating profit |  | 763 |
Financial income |  | 4 |
Financial expenses |  | (89) |
Tax |  | (85) |
Profit after tax |  | 593 |
Increase (decrease) due to application of IFRS 15 [member] |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |
System Fund revenues |  | 1,217 |
System Fund expenses |  | (1,251) |
Reimbursed costs |  | (1,103) |
Profit after tax |  | (52) |
Increase (decrease) due to application of IFRS 15 [member] | Core IHG [member] |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |
Revenue from fee business |  | (33) |
Revenue from owned, leased and managed lease hotels |  | 4 |
Reimbursement of costs |  | 1,103 |
Total revenue |  | 1,074 |
Cost of sales |  | 12 |
Reimbursed costs |  | (1,103) |
Administrative expenses |  | (9) |
Depreciation and amortisation |  | 25 |
Operating profit before exceptional items |  | (1) |
Operating profit |  | (1) |
Tax |  | (28) |
Profit after tax |  | (29) |
Increase (decrease) due to application of IFRS 15 [member] | System Fund [member] |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |
System Fund revenues |  | 1,217 |
Total revenue |  | 1,217 |
System Fund expenses |  | (1,251) |
Operating profit before exceptional items |  | (34) |
Operating profit |  | (34) |
Financial expenses |  | 13 |
Tax |  | (2) |
Profit after tax |  | $ (23) |

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