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Significant Accounting Policies - Impact of IFRS 16 on Group Statement of Financial Position (Detail) - USD ($) $ in Millions | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | --- | --- | ---
Disclosure of impact of initial application of new accounting standards [line item] |  |  |  |
Property, plant and equipment | $ 309 | $ 273 | $ 250 |
Right-of-use assets | 490 | 513 | 486 |
Deferred tax assets | 66 | 63 | 78 |
Total non-current assets | 3,041 | 2,719 | 2,461 |
Total current assets | 916 | 1,373 | 861 |
Total assets | 3,976 | 4,092 | 3,322 |
Loans and other borrowings | (87) | (104) | (110) |
Lease liabilities | (65) | (55) | (44) |
Trade and other payables | (568) | (616) | (595) |
Total current liabilities | (1,365) | (1,407) | (1,306) |
Loans and other borrowings | (2,078) | (1,910) | (1,678) |
Lease liabilities | (595) | (615) | (589) |
Trade and other payables | (116) | (125) | (7) |
Deferred tax liabilities | (118) | (124) | (95) |
Total non-current liabilities | (4,054) | (3,816) | (3,370) |
Total liabilities | (5,441) | (5,223) | (4,676) |
Net liabilities | (1,465) | (1,131) | (1,354) |
IHG shareholders' equity | (1,473) | (1,139) | (1,361) |
Non-controlling interest | 8 | 8 | 7 |
Total equity | $ (1,465) | (1,131) | (1,354) | $ (1,191)
Previously reported [member] |  |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |  |
Property, plant and equipment |  | 447 | 425 |
Deferred tax assets |  | 60 | 75 |
Other non-current assets |  | 1,870 | 1,647 |
Total non-current assets |  | 2,377 | 2,147 |
Trade and other receivables |  | 613 | 551 |
Other current assets |  | 763 | 312 |
Total current assets |  | 1,376 | 863 |
Total assets |  | 3,753 | 3,010 |
Loans and other borrowings |  | (120) | (126) |
Trade and other payables |  | (618) | (597) |
Other current liabilities |  | (632) | (557) |
Total current liabilities |  | (1,370) | (1,280) |
Loans and other borrowings |  | (2,129) | (1,893) |
Trade and other payables |  | (158) | (36) |
Deferred tax liabilities |  | (131) | (101) |
Other non-current liabilities |  | (1,042) | (1,001) |
Total non-current liabilities |  | (3,460) | (3,031) |
Total liabilities |  | (4,830) | (4,311) |
Net liabilities |  | (1,077) | (1,301) |
Currency translation reserve |  | 419 | 377 |
Retained earnings |  | 1,166 | 951 |
Other equity |  | (2,670) | (2,636) |
IHG shareholders' equity |  | (1,085) | (1,308) |
Non-controlling interest |  | 8 | 7 |
Total equity |  | (1,131) | (1,354) | $ (1,146)
Increase (decrease) due to application of IFRS 16 [member] |  |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |  |
Property, plant and equipment |  | (174) | (175) |
Right-of-use assets |  | 513 | 486 |
Deferred tax assets |  | 3 | 3 |
Total non-current assets |  | 342 | 314 |
Trade and other receivables |  | (3) | (2) |
Total current assets |  | (3) | (2) |
Total assets |  | 339 | 312 |
Loans and other borrowings |  | 16 | 16 |
Lease liabilities |  | (55) | (44) |
Trade and other payables |  | 2 | 2 |
Total current liabilities |  | (37) | (26) |
Loans and other borrowings |  | 219 | 215 |
Lease liabilities |  | (615) | (589) |
Trade and other payables |  | 33 | 29 |
Deferred tax liabilities |  | 7 | 6 |
Total non-current liabilities |  | (356) | (339) |
Total liabilities |  | (393) | (365) |
Net liabilities |  | (54) | (53) |
Currency translation reserve |  | 1 |  |
Retained earnings |  | (55) | (53) |
IHG shareholders' equity |  | (54) | (53) |
Total equity |  | (54) | (53) |
Restated [member] |  |  |  |
Disclosure of impact of initial application of new accounting standards [line item] |  |  |  |
Property, plant and equipment |  | 273 | 250 |
Right-of-use assets |  | 513 | 486 |
Deferred tax assets |  | 63 | 78 |
Other non-current assets |  | 1,870 | 1,647 |
Total non-current assets |  | 2,719 | 2,461 |
Trade and other receivables |  | 610 | 549 |
Other current assets |  | 763 | 312 |
Total current assets |  | 1,373 | 861 |
Total assets |  | 4,092 | 3,322 |
Loans and other borrowings |  | (104) | (110) |
Lease liabilities |  | (55) | (44) |
Trade and other payables |  | (616) | (595) |
Other current liabilities |  | (632) | (557) |
Total current liabilities |  | (1,407) | (1,306) |
Loans and other borrowings |  | (1,910) | (1,678) |
Lease liabilities |  | (615) | (589) |
Trade and other payables |  | (125) | (7) |
Deferred tax liabilities |  | (124) | (95) |
Other non-current liabilities |  | (1,042) | (1,001) |
Total non-current liabilities |  | (3,816) | (3,370) |
Total liabilities |  | (5,223) | (4,676) |
Net liabilities |  | (1,131) | (1,354) |
Currency translation reserve |  | 420 | 377 |
Retained earnings |  | 1,111 | 898 |
Other equity |  | (2,670) | (2,636) |
IHG shareholders' equity |  | (1,139) | (1,361) |
Non-controlling interest |  | 8 | 7 |
Total equity |  | $ (1,131) | $ (1,354) |

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- Definition Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_a&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_e&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_d&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
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