XML 141 R82.htm IDEA: XBRL DOCUMENT
v3.20.4

Deferred tax assets and liabilities - Activity in deferred tax asset (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | $ 932 | $ 673
Gross, deferred tax liabilities, beginning balance | (1,964) | (1,531)
Net, deferred tax liability (asset), beginning balance | (1,032) | (858)
(Charged)/credited to income | 223 | (122)
Credited/(charged) to equity | (4) | 25
Credited to other comprehensive income | 16 | 16
Impact of business combinations |  | (93)
Other movements |  | 0
Gross deferred tax assets, ending balance | 1,026 | 932
Gross, deferred tax liabilities, ending balance | (1,823) | (1,964)
Net, deferred tax liability (asset), ending balance | (797) | (1,032)
Property, Plant, & Equipment Related Temporary Differences [Member] |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | 13 | 12
Gross, deferred tax liabilities, beginning balance | (172) | (94)
Net, deferred tax liability (asset), beginning balance | (159) | (82)
(Charged)/credited to income | (32) | (71)
Credited/(charged) to equity | 0 | 0
Credited to other comprehensive income | 0 | 0
Impact of business combinations |  | 0
Other movements |  | (6)
Gross deferred tax assets, ending balance | 24 | 13
Gross, deferred tax liabilities, ending balance | (215) | (172)
Net, deferred tax liability (asset), ending balance | (191) | (159)
Intangible Assets Related Temporary Differences [Member] |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | 6 | 0
Gross, deferred tax liabilities, beginning balance | (1,713) | (1,403)
Net, deferred tax liability (asset), beginning balance | (1,707) | (1,403)
(Charged)/credited to income | 193 | (194)
Credited/(charged) to equity | 0 | 0
Credited to other comprehensive income | 0 | 0
Impact of business combinations |  | (121)
Other movements |  | 11
Gross deferred tax assets, ending balance | 5 | 6
Gross, deferred tax liabilities, ending balance | (1,519) | (1,713)
Net, deferred tax liability (asset), ending balance | (1,514) | (1,707)
Pensions And Other Benefit Obligations Of Associates Related Temporary Differences [Member] |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | 151 | 125
Gross, deferred tax liabilities, beginning balance | (10) | (2)
Net, deferred tax liability (asset), beginning balance | 141 | 123
(Charged)/credited to income | (33) | 18
Credited/(charged) to equity | 7 | 0
Credited to other comprehensive income | 13 | 11
Impact of business combinations |  | 0
Other movements |  | (11)
Gross deferred tax assets, ending balance | 128 | 151
Gross, deferred tax liabilities, ending balance | 0 | (10)
Net, deferred tax liability (asset), ending balance | 128 | 141
Inventories Related Temporary Differences [Member] |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | 371 | 262
Gross, deferred tax liabilities, beginning balance | (23) | (14)
Net, deferred tax liability (asset), beginning balance | 348 | 248
(Charged)/credited to income | 10 | 111
Credited/(charged) to equity | 0 | 0
Credited to other comprehensive income | 0 | 0
Impact of business combinations |  | 0
Other movements |  | (11)
Gross deferred tax assets, ending balance | 381 | 371
Gross, deferred tax liabilities, ending balance | (23) | (23)
Net, deferred tax liability (asset), ending balance | 358 | 348
Tax Loss Carry-forwards Related Temporary Differences [Member] |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | 110 | 39
Gross, deferred tax liabilities, beginning balance | 0 | 0
Net, deferred tax liability (asset), beginning balance | 110 | 39
(Charged)/credited to income | 59 | 50
Credited/(charged) to equity | 5 | 0
Credited to other comprehensive income | 0 | 0
Impact of business combinations |  | 28
Other movements |  | (7)
Gross deferred tax assets, ending balance | 174 | 110
Gross, deferred tax liabilities, ending balance | 0 | 0
Net, deferred tax liability (asset), ending balance | 174 | 110
Other Assets, Provisions, And Accruals Related Temporary Differences [Member] |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Gross deferred tax assets, beginning balance | 281 | 235
Gross, deferred tax liabilities, beginning balance | (46) | (18)
Net, deferred tax liability (asset), beginning balance | 235 | 217
(Charged)/credited to income | 26 | (36)
Credited/(charged) to equity | (16) | 25
Credited to other comprehensive income | 3 | 5
Impact of business combinations |  | 0
Other movements |  | 24
Gross deferred tax assets, ending balance | 314 | 281
Gross, deferred tax liabilities, ending balance | (66) | (46)
Net, deferred tax liability (asset), ending balance | $ 248 | $ 235

X
- Definition Increase (Decrease) Through Other Movements, Deferred Tax Liability (Asset) + References No definition available. + Details
Name: | alc_IncreaseDecreaseThroughOtherMovementsDeferredTaxLiabilityAsset
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_o&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_56&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_o&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_56&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_90&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=alc_PropertyPlantEquipmentRelatedTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=alc_IntangibleAssetsRelatedTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=alc_PensionsAndOtherBenefitObligationsOfAssociatesRelatedTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=alc_InventoriesRelatedTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=alc_TaxLossCarryforwardsRelatedTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=alc_OtherAssetsProvisionsAndAccrualsRelatedTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |