XML 35 R56.htm IDEA: XBRL DOCUMENT
v3.19.2

Costs of services and general and administrative costs - Summary of Operating Costs (Detail) - GBP (£) £ in Millions | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Dec. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Sep. 30, 2018 | Dec. 31, 2018
Analysis of income and expense [abstract] |  |  |  |  |  |
Costs of services |  |  | £ 6,390.2 | £ 6,218.7 |  | £ 12,663.5
General and administrative costs |  |  | 552.8 | 432.1 |  | 1,507.5
Costs of services and general and administrative costs |  |  | 6,943.0 | 6,650.8 |  | 14,171.0
Staff costs |  |  | 4,132.7 | 4,032.6 |  | 8,172.6
Establishment costs |  |  | 380.7 | 433.7 |  | 871.7
Media pass-through costs |  |  | 818.8 | 740.9 |  | 1,458.0
Data collection pass-through costs |  |  | 297.4 | 286.6 |  | 609.2
Other costs of services and general and administrative costs | [1] |  | 1,313.4 | 1,157.0 |  | 3,059.5
Costs of services and general and administrative costs |  |  | 6,943.0 | 6,650.8 |  | 14,171.0
Wages and salaries |  |  | 2,890.2 | 2,805.4 |  | 5,710.0
Cash-based incentive plans |  |  | 77.2 | 74.1 |  | 240.7
Share-based incentive plans |  |  | 32.5 | 41.6 |  | 84.8
Social security costs |  |  | 376.2 | 367.7 |  | 717.5
Pension costs |  |  | 98.5 | 93.1 |  | 191.2
Severance |  |  | 17.9 | 16.8 |  | 37.5
Other staff costs |  |  | 640.2 | 633.9 |  | 1,190.9
Staff costs |  |  | 4,132.7 | 4,032.6 |  | 8,172.6
Amortisation and impairment of acquired intangible assets |  |  | 66.9 | 84.0 |  | 280.0
Goodwill impairment |  |  |  |  |  | 183.9
Gains on disposal of investments and subsidiaries |  |  | (40.6) | (189.9) |  | (235.5)
(Gains)/losses on remeasurement of equity interests arising from a change in scope of ownership |  |  | (0.4) | (0.1) |  | (2.0)
Investment write-downs |  |  |  | 1.5 |  | 2.0
Restructuring and transformation costs |  | £ 234.0 | 55.4 | 45.5 | £ 68.3 | 302.3
Litigation Settlement |  |  | (16.8) |  |  |
Gain on sale of freehold property in New York |  |  | (7.9) |  |  |
Depreciation of property, plant and equipment |  |  | 106.2 | 109.2 |  | 225.1
Amortisation of other intangible assets |  |  | 18.3 | £ 18.3 |  | £ 38.7
Depreciation of right-of-use assets |  |  | 168.4 |  |  |
Short-term lease expense |  |  | 56.9 |  |  |
Low-value lease expense |  |  | £ 1.7 |  |  |
[1] | Other costs of services and general and administrative costs include £350.9 million (period ended 30 June 2018: £316.3 million; year ended 31 December 2018: £708.6 million) of other pass-through costs.

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_vi&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AnalysisOfIncomeAndExpenseAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_99&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_103&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_vii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_75_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Paragraph 53 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DepreciationRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- 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 2018-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_102&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_99&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_104&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_EmployeeBenefitsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense from share-based payment transactions with employees. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Paragraph 53 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_d&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2018-01-01 -Paragraph 53 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_53_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gain on the disposal of investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_d&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_GainsOnDisposalsOfInvestments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gain on settlements of litigation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 98 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_f&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_GainsOnLitigationSettlements
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expense relating to general and administrative activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_GeneralAndAdministrativeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B67 -Subparagraph d -Clause v -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B67_d_v&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of employee expenses that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 5 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_5&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_OtherEmployeeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_SocialSecurityContributions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 171 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_171&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_TerminationBenefitsExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2018-01-01 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_9&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_WagesAndSalaries
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amortisation and impairment of acquired intangible assets. + References No definition available. + Details
Name: | wpp_AdjustmentsForAmortisationAndImpairmentOfAcquiredIntangibleAssets
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cash-based incentive plans. + References No definition available. + Details
Name: | wpp_CashBasedIncentivePlans
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Costs of services and general and administrative costs. + References No definition available. + Details
Name: | wpp_CostsOfServicesAndGeneralAndAdministrativeCosts
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Data collection pass through costs. + References No definition available. + Details
Name: | wpp_DataCollectionPassThroughCosts
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Establishment costs. + References No definition available. + Details
Name: | wpp_EstablishmentCosts
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Gain on sale of freehold property. + References No definition available. + Details
Name: | wpp_GainOnSaleOfFreeholdProperty
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Gains (losses) on remeasurement of equity interests arising from change in scope of ownership. + References No definition available. + Details
Name: | wpp_GainsLossesOnRemeasurementOfEquityInterestsArisingFromChangeInScopeOfOwnership
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Investment write downs. + References No definition available. + Details
Name: | wpp_InvestmentWriteDowns
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Media pass-through costs. + References No definition available. + Details
Name: | wpp_MediaPassthroughCosts
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Other costs of services and general administrative costs + References No definition available. + Details
Name: | wpp_OtherCostsOfServicesAndGeneralAdministrativeCosts
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Postemployment benefit expense defined contribution and benefit plans. + References No definition available. + Details
Name: | wpp_PostemploymentBenefitExpenseDefinedContributionAndBenefitPlans
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Restructuring and transformation costs. + References No definition available. + Details
Name: | wpp_RestructuringAndTransformationCosts
Namespace Prefix: | wpp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration