XML 136 R77.htm IDEA: XBRL DOCUMENT
v3.20.4

Property, plant and equipment (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | $ 3,113 |  |
Depreciation charge | (293) | $ (267) | $ (239)
Impairment charge | (6) | (8) | (2)
Property, plant and equipment, ending balance | 3,425 | 3,113 |
Commitments for purchases of property, plant & equipment | 136 | 212 |
Gross carrying amount [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 5,322 | 4,890 |
Additions | 562 | 607 |
Impact of business combinations |  | 1 |
Disposals and derecognitions | (122) | (179) |
Transfers with former parent |  | (35) |
Reclassifications for assets placed in service | 0 | 0 |
Other reclassifications | 0 | (27) |
Currency translation effects | 155 | (5) |
Property, plant and equipment, ending balance | 5,917 | 5,322 | 4,890
Gross carrying amount [member] | Changes in net current assets and other operating cash flow items [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Additions | 83 | 56 |
Accumulated depreciation and amortisation [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | (2,209) | (2,090) |
Depreciation charge | (293) | (267) |
Impairment charge | (6) | (8) |
Disposals and derecognitions | 74 | 165 |
Transfers with former parent |  | (17) |
Other reclassifications | 0 | 7 |
Currency translation effects | (58) | 1 |
Property, plant and equipment, ending balance | (2,492) | (2,209) | (2,090)
Land [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 33 |  |
Property, plant and equipment, ending balance | 35 | 33 |
Land [member] | Gross carrying amount [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 33 | 60 |
Additions | 2 |  |
Other reclassifications |  | (27) |
Property, plant and equipment, ending balance | 35 | 33 | 60
Land [member] | Accumulated depreciation and amortisation [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 0 | (7) |
Other reclassifications |  | 7 |
Property, plant and equipment, ending balance |  | 0 | (7)
Buildings and improvements [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 1,010 |  |
Property, plant and equipment, ending balance | 1,168 | 1,010 |
Buildings and improvements [member] | Gross carrying amount [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 1,628 | 1,527 |
Additions | 7 | 11 |
Disposals and derecognitions | (7) | (17) |
Transfers with former parent |  | (4) |
Reclassifications for assets placed in service | 215 | 104 |
Other reclassifications | 11 |  |
Currency translation effects | 30 | (1) |
Property, plant and equipment, ending balance | 1,884 | 1,628 | 1,527
Buildings and improvements [member] | Accumulated depreciation and amortisation [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | (618) | (558) |
Depreciation charge | (80) | (73) |
Disposals and derecognitions | 4 | 14 |
Transfers with former parent |  | (2) |
Other reclassifications | (7) |  |
Currency translation effects | (15) | 1 |
Property, plant and equipment, ending balance | (716) | (618) | (558)
Construction in progress [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 747 |  |
Property, plant and equipment, ending balance | 565 | 747 |
Construction in progress [member] | Gross carrying amount [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 755 | 657 |
Additions | 479 | 514 |
Disposals and derecognitions | (10) | (1) |
Transfers with former parent |  | (2) |
Reclassifications for assets placed in service | (705) | (417) |
Currency translation effects | 54 |  |
Property, plant and equipment, ending balance | 573 | 755 | 657
Construction in progress [member] | Accumulated depreciation and amortisation [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | (8) | (7) |
Impairment charge |  | (1) |
Property, plant and equipment, ending balance | (8) | (8) | (7)
Machinery and other equipment [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 1,323 |  |
Property, plant and equipment, ending balance | 1,657 | 1,323 |
Machinery and other equipment [member] | Gross carrying amount [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | 2,906 | 2,646 |
Additions | 74 | 82 |
Impact of business combinations |  | 1 |
Disposals and derecognitions | (105) | (161) |
Transfers with former parent |  | (29) |
Reclassifications for assets placed in service | 490 | 313 |
Other reclassifications | (11) |  |
Currency translation effects | 71 | (4) |
Property, plant and equipment, ending balance | 3,425 | 2,906 | 2,646
Machinery and other equipment [member] | Accumulated depreciation and amortisation [member] |  |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |  |
Property, plant and equipment, beginning balance | (1,583) | (1,518) |
Depreciation charge | (213) | (194) |
Impairment charge | (6) | (7) |
Disposals and derecognitions | 70 | 151 |
Transfers with former parent |  | (15) |
Other reclassifications | 7 |  |
Currency translation effects | (43) |  |
Property, plant and equipment, ending balance | $ (1,768) | $ (1,583) | $ (1,518)

X
- Definition Increase (Decrease) Through Transfers With Related Party, Property, Plant And Equipment + References No definition available. + Details
Name: | alc_IncreaseDecreaseThroughTransfersWithRelatedPartyPropertyPlantAndEquipment
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 74 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_74_c&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 2020-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_75_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisposalsAndRetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_98_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause ix -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_ix&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e&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 a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | alc_FinancialStatementLocationAxis=alc_ChangesInNetCurrentAssetsAndOtherOperatingCashFlowItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=alc_MachineryAndOtherEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |