XML 47 R34.htm IDEA: XBRL DOCUMENT
v3.23.2

Financial instruments - Additional information (Details) - USD ($) $ in Millions |  | 6 Months Ended |
--- | --- | --- | ---
May 22, 2023 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Disclosure of detailed information about borrowings [line items] |  |  |  |
Long term note receivable and capitalized transaction costs | $ 150 |  |  |
Long term note receivable | 142 |  |  |
Capitalized transaction costs | $ 4 |  |  |
Long term note receivable, interest rate | 10.00% |  |  |
Long term note receivable, interest payable in kind, period | 3 years |  |  |
Long term note receivable, effective interest rate |  | 10.00% |  |
Contingent amount |  | $ 395 |  |
Unsettled derivative positions - assets (liabilities), net |  | 13 |  | $ (2)
Gains on change in fair value of derivatives |  | 14 |  | 8
Losses on change in fair value of derivatives |  | 1 |  | 10
Maximum exposure to credit risk of loans or receivables |  | 155 |  |
Non-current financial assets |  | 513 |  | 287
Collateral |  | 375 |  |
Cash Interest Rate |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Long term note receivable, interest rate | 3.00% |  |  |
Paid In Kind Interest Rate |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Long term note receivable, interest rate | 7.00% |  |  |
Measured at amortized cost or cost |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Non-current financial assets |  | 348 |  | 179
Current financial assets |  | 307 |  | $ 303
Measured at amortized cost or cost | Long-term note receivable and other financial assets |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Non-current financial assets |  | 154 |  |
Current financial assets |  | $ 1 |  |
Minimum |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Probability of success, contingent consideration |  | 0.55 |  |
Maximum |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Probability of success, contingent consideration |  | 0.57 |  |
Level 3 | Contingent consideration liabilities |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |
Adjustments for changes in assumptions |  | $ 0 | $ 7 |

X
- Definition Adjustments, Fair Value Measurement, Liabilities + References No definition available. + Details
Name: | alc_AdjustmentsFairValueMeasurementLiabilities
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Business Combination, Contingent Consideration, Liability, Measurement Input + References No definition available. + Details
Name: | alc_BusinessCombinationContingentConsiderationLiabilityMeasurementInput
Namespace Prefix: | alc_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Capitalized Transaction Costs + References No definition available. + Details
Name: | alc_CapitalizedTransactionCosts
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Contingent Amount, Business Combination + References No definition available. + Details
Name: | alc_ContingentAmountBusinessCombination
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Current Derivative Financial Assets (Liabilities), Net + References No definition available. + Details
Name: | alc_CurrentDerivativeFinancialAssetsLiabilitiesNet
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Long Term Note Receivable + References No definition available. + Details
Name: | alc_LongTermNoteReceivable
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Long Term Note Receivable and Capitalized Transaction Costs + References No definition available. + Details
Name: | alc_LongTermNoteReceivableAndCapitalizedTransactionCosts
Namespace Prefix: | alc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Long Term Note Receivable, Effective Interest Rate + References No definition available. + Details
Name: | alc_LongTermNoteReceivableEffectiveInterestRate
Namespace Prefix: | alc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Long Term Note Receivable, Interest Payable In Kind, Period + References No definition available. + Details
Name: | alc_LongTermNoteReceivableInterestPayableInKindPeriod
Namespace Prefix: | alc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Long Term Note Receivable, Interest Rate + References No definition available. + Details
Name: | alc_LongTermNoteReceivableInterestRate
Namespace Prefix: | alc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 9 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_9_b&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of current derivative financial assets. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentDerivativeFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentDerivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 9 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_9_a&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_MaximumExposureToCreditRiskOfLoansOrReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of non-current financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_NoncurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_TypesOfInterestRatesAxis=alc_CashInterestRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfInterestRatesAxis=alc_PaidInKindInterestRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=alc_LongTermNoteReceivableAndOtherFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=alc_FinancialLiabilitiesContingentConsiderationLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |