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Classification and measurement of financial instruments - Summary of Reconciliation of Movements in the Fair Values of Financial Instruments Classified as Level 3 (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disclosure of fair value measurement of assets and liabilities [line items]      
At 1 January [1] $ 4,216    
At 31 December 4,813 $ 4,216 [1]  
At 1 January [1] (5,824)    
Unrealised changes in fair value (4) 8 [2] $ 6 [2]
At 31 December (6,759) (5,824) [1]  
Other financial assets [member]      
Disclosure of fair value measurement of assets and liabilities [line items]      
At 1 January 103 106  
Valuation losses recognised in other comprehensive income (2) (1)  
Additions 8    
Unrealised changes in fair value [3] 0    
Exchange and other adjustments 1 (2)  
At 31 December 110 103 106
Contingent purchase consideration [Member]      
Disclosure of fair value measurement of assets and liabilities [line items]      
At 1 January (65) (73)  
Valuation losses recognised in other comprehensive income 0    
Unrealised changes in fair value [3] (4) 8  
Exchange adjustments 0    
At 31 December (69) (65) (73)
Other Payables [Member]      
Disclosure of fair value measurement of assets and liabilities [line items]      
At 1 January (18) 0  
Valuation losses recognised in other comprehensive income 0    
Unrealised changes in fair value [3] 18 (18)  
Exchange adjustments 0    
At 31 December $ 0 $ (18) $ 0
[1] Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ (see New accounting standards and other presentational changes).
[2] Re-presented for the adoption of IFRS 17 ‘Insurance Contracts’ and to combine System Fund revenues and reimbursables (see New accounting standards and other presentational changes).
[3] The change in the fair value of other payables was recognised within share of profits/(losses) from associates and joint ventures in the Group income statement and is presented as an exceptional item (see note 6).