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FAIR VALUE CHANGES | 6 Months Ended
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Jun. 30, 2023
Fair Value Measurement [Abstract] |
FAIR VALUE OF FINANCIAL INSTRUMENTS | FAIR VALUE CHANGES Fair value changes recorded in net income represent gains or losses arising from changes in the fair value of assets and liabilities, including derivative financial instruments, accounted for using the fair value method and are comprised of the following:
FOR THE PERIODS ENDED JUN. 30 (MILLIONS) | Three Months Ended |  | Six Months Ended
2023 |  | 2022 |  | 2023 |  | 2022
Investment properties | $ | 224 |  |  | $ | 567 |  |  | $ | 778 |  |  | $ | 2,413 |
Transaction related expenses, net of income | (88) |  |  | (156) |  |  | (422) |  |  | (229) |
Financial contracts | 144 |  |  | (46) |  |  | 227 |  |  | (30) |
Impairment and provisions | (73) |  |  | 38 |  |  | (132) |  |  | 21 |
Other fair value changes | (145) |  |  | (800) |  |  | (351) |  |  | (792) |
| $ | 62 |  |  | $ | (397) |  |  | $ | 100 |  |  | $ | 1,383 |

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- Definition Fair Value Measurement [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for fair value measurement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS13_g91-99__IFRS13_g91-99_TI -URIDate 2022-03-24 + Details
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