XML 48 R33.htm IDEA: XBRL DOCUMENT
v3.23.2

HELD FOR SALE (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] |
Schedule of assets and liabilities classified as held-for-sale | The following is a summary of the assets and liabilities classified as held for sale:
AS AT JUN. 30, 2023 (MILLIONS) |  | Real Estate |  |  |  | Private Equity and Other |  | Renewable Power and Transition |  |  |  | Total |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 4 |  |  |  |  | $ | 39 |  |  | $ | 5 |  |  |  |  | $ | 48 |  |  |  |  |
Accounts receivable and other |  | 21 |  |  |  |  | 304 |  |  | 11 |  |  |  |  | 336 |  |  |  |  |
Equity accounted investments |  | 9 |  |  |  |  | (8) |  |  | — |  |  |  |  | 1 |  |  |  |  |
Investment properties |  | 1,238 |  |  |  |  | — |  |  | — |  |  |  |  | 1,238 |  |  |  |  |
Property, plant and equipment |  | 128 |  |  |  |  | 348 |  |  | 30 |  |  |  |  | 506 |  |  |  |  |
Intangible assets |  | — |  |  |  |  | 112 |  |  | — |  |  |  |  | 112 |  |  |  |  |
Goodwill |  | — |  |  |  |  | 222 |  |  | 18 |  |  |  |  | 240 |  |  |  |  |
Other long-term assets |  | — |  |  |  |  | — |  |  | 199 |  |  |  |  | 199 |  |  |  |  |
Deferred income tax assets |  | — |  |  |  |  | 4 |  |  | — |  |  |  |  | 4 |  |  |  |  |
Assets classified as held for sale |  | $ | 1,400 |  |  |  |  | $ | 1,021 |  |  | $ | 263 |  |  |  |  | $ | 2,684 |  |  |  |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and other |  | $ | 51 |  |  |  |  | $ | 342 |  |  | $ | 41 |  |  |  |  | $ | 434 |  |  |  |  |
Non-recourse borrowings of managed entities |  | 770 |  |  |  |  | 131 |  |  | 153 |  |  |  |  | 1,054 |  |  |  |  |
Deferred income tax liabilities |  | — |  |  |  |  | 1 |  |  | — |  |  |  |  | 1 |  |  |  |  |
Liabilities associated with assets classified as held for sale |  | $ | 821 |  |  |  |  | $ | 474 |  |  | $ | 194 |  |  |  |  | $ | 1,489 |  |  |  |  |
As at June 30, 2023, assets held for sale include: •six office assets in Ireland, four malls in the U.S., four office assets in the U.S., one hospitality asset in the U.S, and one multifamily asset in Brazil in the Real Estate segment; •North American retail gas station assets within our road fuels operations and a majority of assets within the automotive aftermarket parts remanufacturing operations within the Private Equity segment; and •a 95 MW portfolio of wind assets and a 26MW solar asset in Uruguay within the Renewable Power and Transition segment.

X
- Definition Disclosure of assets classified As held-for-sale and liabilities associated with assets classified as held-for-sale [Table Text Block] + References No definition available. + Details
Name: | bn_DisclosureOfAssetsAndLiabilitiesClassifiedAsHeldForSaleTableTextBlock
Namespace Prefix: | bn_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration