Accounting policies (Tables)

12 Months Ended

Dec. 31, 2017

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Summary of Estimated Impact of IFRS 15

The estimated impacts of adjustments 1. to 5. on the 2017 results are as follows:

Impact	Group revenue $m			Group operating profit $m			Group net liabilities $m
1. Employee cost reimbursements		1,103			—			—
2. Initial franchise and re-licensing fees		(14	)		(14	)		(111	)
3. Contract acquisition costs		—			5			43
4. Key money		(17	)		—			—
5. Derecognition of management contracts		—			8			(192	)
Other		2			—			1
		1,074			(1	)		(259	)