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Significant accounting policies (Tables) - IFRS 16 [member] | 12 Months Ended
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Dec. 31, 2019
Statement [Line Items] |
Impact of IFRS 16 on Financial Statements | Impact of IFRS 16 on the Group income statement
|  | Year ended 31 December 2018 |  |  | Year ended 31 December 2017 |
|  | As previously |  |  | IFRS 16 |  |  | As |  |  | As previously |  |  | IFRS 16 |  |  | As |
|  | reported |  |  | adoption |  |  | restated |  |  | reported |  |  | adoption |  |  | restated |
|  | $m |  |  | $m |  |  | $m |  |  | $m |  |  | $m |  |  | $m |
Revenue from fee business |  |  | 1,486 |  |  |  | — |  |  |  | 1,486 |  |  |  | 1,379 |  |  |  | — |  |  |  | 1,379 |
Revenue from owned, leased and managed lease hotels |  |  | 447 |  |  |  | — |  |  |  | 447 |  |  |  | 351 |  |  |  | — |  |  |  | 351 |
System Fund revenues |  |  | 1,233 |  |  |  | — |  |  |  | 1,233 |  |  |  | 1,242 |  |  |  | — |  |  |  | 1,242 |
Reimbursement of costs |  |  | 1,171 |  |  |  | — |  |  |  | 1,171 |  |  |  | 1,103 |  |  |  | — |  |  |  | 1,103 |
Total revenue |  |  | 4,337 |  |  |  | — |  |  |  | 4,337 |  |  |  | 4,075 |  |  |  | — |  |  |  | 4,075 |
Cost of sales |  |  | (706 | ) |  |  | 18 |  |  |  | (688 | ) |  |  | (571 | ) |  |  | 17 |  |  |  | (554 | )
System Fund expenses |  |  | (1,379 | ) |  |  | — |  |  |  | (1,379 | ) |  |  | (1,276 | ) |  |  | — |  |  |  | (1,276 | )
Reimbursed costs |  |  | (1,171 | ) |  |  | — |  |  |  | (1,171 | ) |  |  | (1,103 | ) |  |  | — |  |  |  | (1,103 | )
Administrative expenses |  |  | (448 | ) |  |  | 33 |  |  |  | (415 | ) |  |  | (388 | ) |  |  | 33 |  |  |  | (355 | )
Share of (losses)/gains of associates and joint ventures |  |  | (1 | ) |  |  | — |  |  |  | (1 | ) |  |  | 3 |  |  |  | — |  |  |  | 3 |
Other operating income |  |  | 14 |  |  |  | — |  |  |  | 14 |  |  |  | 84 |  |  |  | — |  |  |  | 84 |
Depreciation and amortisation |  |  | (80 | ) |  |  | (35 | ) |  |  | (115 | ) |  |  | (78 | ) |  |  | (34 | ) |  |  | (112 | )
Impairment charge |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (18 | ) |  |  | — |  |  |  | (18 | )
Operating profit |  |  | 566 |  |  |  | 16 |  |  |  | 582 |  |  |  | 728 |  |  |  | 16 |  |  |  | 744 |
Financial income |  |  | 5 |  |  |  | — |  |  |  | 5 |  |  |  | 4 |  |  |  | — |  |  |  | 4 |
Financial expenses |  |  | (82 | ) |  |  | (19 | ) |  |  | (101 | ) |  |  | (76 | ) |  |  | (19 | ) |  |  | (95 | )
Fair value losses on contingent purchase consideration |  |  | (4 | ) |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |
Profit before tax |  |  | 485 |  |  |  | (3 | ) |  |  | 482 |  |  |  | 656 |  |  |  | (3 | ) |  |  | 653 |
Tax |  |  | (133 | ) |  |  | 1 |  |  |  | (132 | ) |  |  | (115 | ) |  |  | (3 | ) |  |  | (118 | )
Profit for the year from continuing operations |  |  | 352 |  |  |  | (2 | ) |  |  | 350 |  |  |  | 541 |  |  |  | (6 | ) |  |  | 535 |
Impact of IFRS 16 on the Group statement of comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Year ended 31 December 2018 |  |  | Year ended 31 December 2017 |
|  | As previously reported $m |  |  | IFRS 16 adoption $m |  |  | As restated $m |  |  | As previously reported $m |  |  | IFRS 16 adoption $m |  |  | As restated $m |
Profit for the year |  |  | 352 |  |  |  | (2 | ) |  |  | 350 |  |  |  | 541 |  |  |  | (6 | ) |  |  | 535 |
Exchange gains/(losses) on retranslation of foreign operations, including related tax credit of $2m (2017: net of related tax credit of $1m) |  |  | 43 |  |  |  | 1 |  |  |  | 44 |  |  |  | (88 | ) |  |  | (2 | ) |  |  | (90 | )
Other items |  |  | (10 | ) |  |  | — |  |  |  | (10 | ) |  |  | (47 | ) |  |  | — |  |  |  | (47 | )
Total comprehensive income for the year |  |  | 385 |  |  |  | (1 | ) |  |  | 384 |  |  |  | 406 |  |  |  | (8 | ) |  |  | 398 |
Impact of IFRS 16 on the Group statement of financial position
|  | 31 December 2018 |  |  | 31 December 2017 |
|  | As previously reported $m |  |  | IFRS 16 adoption $m |  |  | As restated $m |  |  | As previously reported $m |  |  | IFRS 16 adoption $m |  |  | As restated $m |
Property, plant and equipment |  |  | 447 |  |  |  | (174 | ) |  |  | 273 |  |  |  | 425 |  |  |  | (175 | ) |  |  | 250 |
Right-of-use assets |  |  | — |  |  |  | 513 |  |  |  | 513 |  |  |  | — |  |  |  | 486 |  |  |  | 486 |
Deferred tax assets |  |  | 60 |  |  |  | 3 |  |  |  | 63 |  |  |  | 75 |  |  |  | 3 |  |  |  | 78 |
Other non-current assets |  |  | 1,870 |  |  |  | — |  |  |  | 1,870 |  |  |  | 1,647 |  |  |  | — |  |  |  | 1,647 |
Total non-current assets |  |  | 2,377 |  |  |  | 342 |  |  |  | 2,719 |  |  |  | 2,147 |  |  |  | 314 |  |  |  | 2,461 |
Trade and other receivables |  |  | 613 |  |  |  | (3 | ) |  |  | 610 |  |  |  | 551 |  |  |  | (2 | ) |  |  | 549 |
Other current assets |  |  | 763 |  |  |  | — |  |  |  | 763 |  |  |  | 312 |  |  |  | — |  |  |  | 312 |
Total current assets |  |  | 1,376 |  |  |  | (3 | ) |  |  | 1,373 |  |  |  | 863 |  |  |  | (2 | ) |  |  | 861 |
Total assets |  |  | 3,753 |  |  |  | 339 |  |  |  | 4,092 |  |  |  | 3,010 |  |  |  | 312 |  |  |  | 3,322 |
Loans and other borrowings |  |  | (120 | ) |  |  | 16 |  |  |  | (104 | ) |  |  | (126 | ) |  |  | 16 |  |  |  | (110 | )
Lease liabilities |  |  | — |  |  |  | (55 | ) |  |  | (55 | ) |  |  | — |  |  |  | (44 | ) |  |  | (44 | )
Trade and other payables |  |  | (618 | ) |  |  | 2 |  |  |  | (616 | ) |  |  | (597 | ) |  |  | 2 |  |  |  | (595 | )
Other current liabilities |  |  | (632 | ) |  |  | — |  |  |  | (632 | ) |  |  | (557 | ) |  |  | — |  |  |  | (557 | )
Total current liabilities |  |  | (1,370 | ) |  |  | (37 | ) |  |  | (1,407 | ) |  |  | (1,280 | ) |  |  | (26 | ) |  |  | (1,306 | )
Loans and other borrowings |  |  | (2,129 | ) |  |  | 219 |  |  |  | (1,910 | ) |  |  | (1,893 | ) |  |  | 215 |  |  |  | (1,678 | )
Lease liabilities |  |  | — |  |  |  | (615 | ) |  |  | (615 | ) |  |  | — |  |  |  | (589 | ) |  |  | (589 | )
Trade and other payables |  |  | (158 | ) |  |  | 33 |  |  |  | (125 | ) |  |  | (36 | ) |  |  | 29 |  |  |  | (7 | )
Deferred tax liabilities |  |  | (131 | ) |  |  | 7 |  |  |  | (124 | ) |  |  | (101 | ) |  |  | 6 |  |  |  | (95 | )
Other non-current liabilities |  |  | (1,042 | ) |  |  | — |  |  |  | (1,042 | ) |  |  | (1,001 | ) |  |  | — |  |  |  | (1,001 | )
Total non-current liabilities |  |  | (3,460 | ) |  |  | (356 | ) |  |  | (3,816 | ) |  |  | (3,031 | ) |  |  | (339 | ) |  |  | (3,370 | )
Total liabilities |  |  | (4,830 | ) |  |  | (393 | ) |  |  | (5,223 | ) |  |  | (4,311 | ) |  |  | (365 | ) |  |  | (4,676 | )
Net liabilities |  |  | (1,077 | ) |  |  | (54 | ) |  |  | (1,131 | ) |  |  | (1,301 | ) |  |  | (53 | ) |  |  | (1,354 | )
Currency translation reserve |  |  | 419 |  |  |  | 1 |  |  |  | 420 |  |  |  | 377 |  |  |  | — |  |  |  | 377 |
Retained earnings |  |  | 1,166 |  |  |  | (55 | ) |  |  | 1,111 |  |  |  | 951 |  |  |  | (53 | ) |  |  | 898 |
Other equity |  |  | (2,670 | ) |  |  | — |  |  |  | (2,670 | ) |  |  | (2,636 | ) |  |  | — |  |  |  | (2,636 | )
IHG shareholders’ equity |  |  | (1,085 | ) |  |  | (54 | ) |  |  | (1,139 | ) |  |  | (1,308 | ) |  |  | (53 | ) |  |  | (1,361 | )
Non-controlling interest |  |  | 8 |  |  |  | — |  |  |  | 8 |  |  |  | 7 |  |  |  | — |  |  |  | 7 |
Total equity |  |  | (1,077 | ) |  |  | (54 | ) |  |  | (1,131 | ) |  |  | (1,301 | ) |  |  | (53 | ) |  |  | (1,354 | )
Impact of IFRS 16 on Basic and Diluted Earnings per Ordinary Share | Impact of IFRS 16 on basic and diluted earnings per ordinary share
|  | Year ended 31 December 2018 |  |  | Year ended 31 December 2017 |
|  | As previously reported cents |  |  | IFRS 16 adoption cents |  |  | As restated cents |  |  | As previously reported cents |  |  | IFRS 16 adoption cents |  |  | As restated cents |
Basic earnings per ordinary share |  |  | 184.7 |  |  |  | (1.0 | ) |  |  | 183.7 |  |  |  | 279.8 |  |  |  | (3.1 | ) |  |  | 276.7 |
Diluted earnings per ordinary share |  |  | 182.8 |  |  |  | (1.0 | ) |  |  | 181.8 |  |  |  | 278.4 |  |  |  | (3.1 | ) |  |  | 275.3 |

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