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System Fund and reimbursables - Summary of System Fund Expenses (Detail) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
System Fund And Reimbursables [Line Items] |  |  |  |  |
Depreciation and amortisation | $ 83 | $ 86 |  | $ 94 |
Impairment loss/(reversal) on trade receivables | (1) | 5 | [1] | 0 | [1]
Other net impairment reversals | 0 | (5) | [1] | 4 | [1]
System Fund [member] |  |  |  |  |
System Fund And Reimbursables [Line Items] |  |  |  |  |
Marketing | 498 | 408 |  | 147 |
Depreciation and amortisation | 83 | 86 |  | 94 |
Impairment loss/(reversal) on trade receivables | 0 | 7 |  | (6) |
Other net impairment reversals | 0 |  |  | (3) |
Costs are borne by the System Fund [member] | System Fund [member] |  |  |  |  |
System Fund And Reimbursables [Line Items] |  |  |  |  |
Staff costs | $ 399 | $ 341 |  | $ 304 |
[1] | Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ and to combine System Fund revenues and reimbursables (see New accounting standards and other presentational changes).

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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
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