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Selected accounting policies (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure Of Notes And Other Explanatory Information [Abstract]  
Disclosure of useful lives for property, plant and equipment
The below table shows the respective useful lives for property, plant and equipment.
 Useful life
Buildings and improvements
10 to 40 years
Machinery and other equipment 
Machinery and equipment
5 to 20 years
Furniture and vehicles
5 to 10 years
Computer hardware
3 to 7 years
The below table summarizes the movements of property, plant & equipment in 2024.
($ millions)LandBuildings & improvementsConstruction
in progress		Machinery &
other equipment		Total
Cost
January 1, 202438 2,294 1,023 3,989 7,344 
Additions
2 20 368 128 518 
Impact of business combinations— — — 1 1 
Disposals and derecognitions(1)
— (20)(4)(107)(131)
Reclassifications for assets placed in service— 87 (421)334 — 
Currency translation effects(1)(42)(26)(75)(144)
December 31, 202439 2,339 940 4,270 7,588 
Accumulated depreciation
January 1, 2024— (952)(2)(2,021)(2,975)
Depreciation charge— (111)— (281)(392)
Impairment charges— — — (1)(1)
Disposals and derecognitions(1)
— 16 — 99 115 
Currency translation effects— 18 1 35 54 
December 31, 2024— (1,029)(1)(2,169)(3,199)
Net book value at December 31, 202439 1,310 939 2,101 4,389 
(1)Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use.
The below table summarizes the movements of property, plant & equipment in 2023.
($ millions)LandBuildings & improvementsConstruction
in progress		Machinery &
other equipment		Total
Cost
January 1, 202335 2,091 955 3,694 6,775 
Additions
2 98 474 129 703 
Disposals and derecognitions(1)
— (28)(7)(177)(212)
Reclassifications for assets placed in service— 109 (412)303 — 
Currency translation effects1 24 13 40 78 
December 31, 202338 2,294 1,023 3,989 7,344 
Accumulated depreciation
January 1, 2023— (870)(2)(1,878)(2,750)
Depreciation charge— (100)— (285)(385)
Disposals and derecognitions(1)
— 28 — 158 186 
Currency translation effects— (10)— (16)(26)
December 31, 2023— (952)(2)(2,021)(2,975)
Net book value at December 31, 202338 1,342 1,021 1,968 4,369 
(1)Derecognition of assets that are no longer used and are not considered to have a significant disposal value or other alternative use.
Disclosure of useful lives for intangible assets and location in combined income statement
The below table shows the respective useful lives for available-for-use intangible assets and the location in the Consolidated Income Statement in which the respective amortization and any potential impairment charge is recognized.
 Useful lifeIncome statement location for
amortization and impairment charges
Currently marketed products
5 to 20 years
"Cost of net sales"
Marketing know-how
25 years
"Cost of net sales"
Technologies
10 to 20 years
"Cost of net sales" or "Research and Development"
Other (including software)
3 to 10 years
In the respective functional expense
Alcon brand nameNot amortized, indefinite useful life"Other expense"