XML 103 R44.htm IDEA: XBRL DOCUMENT
v3.20.4

Goodwill and intangible assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Intangible Assets [Abstract] |
Summary of movements of goodwill and intangible assets | The following table summarizes the movements of goodwill and other intangible assets in 2020:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  | Alcon brand name |  | Acquired research & development |  | Technologies |  | Currently marketed products |  | Marketing know-how |  | Other intangible assets (including software) |  | Total
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2020 | 8,905 |  |  | 2,980 |  |  | 728 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 611 |  |  | 20,088 |
Additions | — |  |  | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 118 |  |  | 120 |
Disposals and derecognitions(1) | — |  |  | — |  |  | (3) |  |  | — |  |  | — |  |  | — |  |  | (173) |  |  | (176) |
December 31, 2020 | 8,905 |  |  | 2,980 |  |  | 727 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 556 |  |  | 20,032 |
Accumulated amortization
January 1, 2020 | — |  |  | — |  |  | (3) |  |  | (4,692) |  |  | (2,842) |  |  | (2,146) |  |  | (174) |  |  | (9,857) |
Amortization charge | — |  |  | — |  |  | — |  |  | (507) |  |  | (249) |  |  | (238) |  |  | (84) |  |  | (1,078) |
Disposals and derecognitions(1) | — |  |  | — |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | 164 |  |  | 167 |
Impairment charges | — |  |  | — |  |  | — |  |  | — |  |  | (106) |  |  | — |  |  | (61) |  |  | (167) |
December 31, 2020 | — |  |  | — |  |  | — |  |  | (5,199) |  |  | (3,197) |  |  | (2,384) |  |  | (155) |  |  | (10,935) |
Net book value at December 31, 2020 | 8,905 |  |  | 2,980 |  |  | 727 |  |  | 170 |  |  | 1,243 |  |  | 3,576 |  |  | 401 |  |  | 9,097 |
(1) Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use. The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2020:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  | Alcon brand name |  | Acquired research & development |  | Technologies |  | Currently marketed products |  | Marketing know-how |  | Other intangible assets (including software) |  | Total
Surgical | 4,544 |  |  | — |  |  | 723 |  |  | 170 |  |  | 247 |  |  | 3,576 |  |  | 237 |  |  | 4,953 |
Vision Care | 4,361 |  |  | — |  |  | 4 |  |  | — |  |  | 996 |  |  | — |  |  | 164 |  |  | 1,164 |
Not allocated to segments | — |  |  | 2,980 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,980 |
Net book value at December 31, 2020 | 8,905 |  |  | 2,980 |  |  | 727 |  |  | 170 |  |  | 1,243 |  |  | 3,576 |  |  | 401 |  |  | 9,097 |
The following table summarizes the movements of goodwill and other intangible assets in 2019:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  | Alcon brand name |  | Acquired research & development |  | Technologies |  | Currently marketed products |  | Marketing know-how |  | Other intangible assets (including software) |  | Total
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 | 8,899 |  |  | 2,980 |  |  | 249 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 494 |  |  | 19,492 |
Impact of business combinations | 6 |  |  | — |  |  | 505 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 505 |
Additions | — |  |  | — |  |  | 7 |  |  | — |  |  | — |  |  | — |  |  | 125 |  |  | 132 |
Reclassifications | — |  |  | — |  |  | (33) |  |  | — |  |  | — |  |  | — |  |  | 33 |  |  | — |
Disposals and derecognitions(1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (41) |  |  | (41) |
December 31, 2019 | 8,905 |  |  | 2,980 |  |  | 728 |  |  | 5,369 |  |  | 4,440 |  |  | 5,960 |  |  | 611 |  |  | 20,088 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2019 | — |  |  | — |  |  | (3) |  |  | (4,184) |  |  | (2,592) |  |  | (1,906) |  |  | (128) |  |  | (8,813) |
Amortization charge | — |  |  | — |  |  | — |  |  | (508) |  |  | (250) |  |  | (240) |  |  | (86) |  |  | (1,084) |
Disposals and derecognitions (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 40 |  |  | 40 |
December 31, 2019 | — |  |  | — |  |  | (3) |  |  | (4,692) |  |  | (2,842) |  |  | (2,146) |  |  | (174) |  |  | (9,857) |
Net book value at December 31, 2019 | 8,905 |  |  | 2,980 |  |  | 725 |  |  | 677 |  |  | 1,598 |  |  | 3,814 |  |  | 437 |  |  | 10,231 |
(1) Derecognitions of assets that are no longer used or being developed and are not considered to have a significant disposal value or other alternative use. The following table summarizes the allocation of the net book values of goodwill and other intangible assets by reportable segment at December 31, 2019:
|  |  | Intangible assets other than goodwill
($ millions) | Goodwill |  | Alcon brand name |  | Acquired research & development |  | Technologies |  | Currently marketed products |  | Marketing know-how |  | Other intangible assets (including software) |  | Total
Surgical | 4,544 |  |  | — |  |  | 721 |  |  | 677 |  |  | 374 |  |  | 3,814 |  |  | 184 |  |  | 5,770 |
Vision Care | 4,361 |  |  | — |  |  | 4 |  |  | — |  |  | 1,224 |  |  | — |  |  | 253 |  |  | 1,481 |
Not allocated to segments | — |  |  | 2,980 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,980 |
Net book value at December 31, 2019 | 8,905 |  |  | 2,980 |  |  | 725 |  |  | 677 |  |  | 1,598 |  |  | 3,814 |  |  | 437 |  |  | 10,231 |
Assumptions used in calculations for the recoverable amounts of goodwill and intangible assets | The following assumptions were used in the calculations for the recoverable amounts of goodwill and the Alcon brand name at December 31, 2020 and 2019:
(As a percentage) | Surgical |  | Vision Care
Terminal growth rate | 3.0 |  |  | 3.0 |
Discount rate (post-tax) | 7.5 |  |  | 7.0 |
Intangible asset impairment charges | The following table shows the intangible asset impairment charges in 2020, 2019 and 2018:
($ millions) | 2020 |  | 2019 |  | 2018 |  |
Surgical | (66) |  |  | — |  |  | (378) |  |  |
Vision Care | (101) |  |  | — |  |  | — |  |  |
Total | (167) |  |  | — |  |  | (378) |  |  |

X
- Definition Disclosure Of Impairment of Intangible Assets [Table Text Block] + References No definition available. + Details
Name: | alc_DisclosureOfImpairmentofIntangibleAssetsTableTextBlock
Namespace Prefix: | alc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Intangible Assets [Abstract] + References No definition available. + Details
Name: | alc_IntangibleAssetsAbstract
Namespace Prefix: | alc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2020-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2020-en-r&anchor=para_118&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration