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FAIR VALUE CHANGES | 12 Months Ended
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Dec. 31, 2022
Fair Value Measurement [Abstract] |
Fair value changes | 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 YEARS ENDED DEC. 31 (MILLIONS) |  |  |  |  | 2022 |  | 2021
Investment properties |  |  |  |  | $ | 629 |  |  | $ | 5,073 |
Transaction related (expenses) income |  |  |  |  | (533) |  |  | 714 |
Financial contracts |  |  |  |  | (163) |  |  | 984 |
Impairment and provisions |  |  |  |  | (293) |  |  | (654) |
Other fair value changes |  |  |  |  | (617) |  |  | (966) |
|  |  |  |  | $ | (977) |  |  | $ | 5,151 |

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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 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS13_g91-99_TI -URIDate 2021-03-24 + Details
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