XML 153 R120.htm IDEA: XBRL DOCUMENT
v3.23.1

PROPERTY, PLANT AND EQUIPMENT - Schedule of Real Estate Assets, Private Equity and Other (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | $ 115,489 |
Right-of-use assets | 4,400 | $ 4,100
Balance, end of period | 124,268 | 115,489
Costs |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 103,008 |
Balance, end of period | 112,314 | 103,008
Accumulated Fair Value Changes |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 31,074 |
Balance, end of period | 34,930 | 31,074
Accumulated depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | (18,593) |
Balance, end of period | (22,976) | (18,593)
Real Estate |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 10,968 | 8,539
Additions, net of disposals and assets reclassified as held for sale | 1,289 | (182)
Acquisitions through business combinations | 3,224 | 2,172
Foreign currency translation | (558) | (158)
Fair value changes | 1,039 | 1,113
Depreciation expenses | (523) | (513)
Impairment loss recognised in profit or loss, property, plant and equipment | (120) | 26
Balance, end of period | 15,362 | 10,968
Real Estate | Costs |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 11,568 | 9,420
Additions, net of disposals and assets reclassified as held for sale | 1,202 | 207
Acquisitions through business combinations | 3,224 | 2,172
Foreign currency translation | (638) | (193)
Fair value changes | 0 | 0
Depreciation expenses | 0 | 0
Impairment loss recognised in profit or loss, property, plant and equipment | 0 | 0
Balance, end of period | 15,367 | 11,568
Real Estate | Accumulated Fair Value Changes |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 881 | 393
Additions, net of disposals and assets reclassified as held for sale | 28 | (657)
Acquisitions through business combinations | 0 | 0
Foreign currency translation | (35) | (2)
Fair value changes | 1,039 | 1,113
Depreciation expenses | 0 | 0
Impairment loss recognised in profit or loss, property, plant and equipment | (120) | 26
Balance, end of period | 1,794 | 881
Real Estate | Accumulated depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | (1,481) | (1,274)
Additions, net of disposals and assets reclassified as held for sale | 59 | 268
Acquisitions through business combinations | 0 | 0
Foreign currency translation | 115 | 37
Fair value changes | 0 | 0
Depreciation expenses | (523) | (513)
Impairment loss recognised in profit or loss, property, plant and equipment | 0 | 0
Balance, end of period | (1,799) | (1,481)
Private Equity and Other |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 15,549 | 14,097
Additions, net of disposals and assets reclassified as held for sale | 1,856 | 1,488
Acquisitions through business combinations | 1,502 | 2,518
Foreign currency translation | (786) | (305)
Depreciation expenses | (1,848) | (1,501)
Impairment loss recognised in profit or loss, property, plant and equipment | 137 | (226)
Balance, end of period | 16,370 | 15,549
Private Equity and Other | Costs |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | 21,083 | 18,601
Additions, net of disposals and assets reclassified as held for sale | 1,443 | 1,120
Acquisitions through business combinations | 1,502 | 2,518
Foreign currency translation | (967) | (336)
Depreciation expenses | 0 | 0
Impairment loss recognised in profit or loss, property, plant and equipment | 0 | 0
Balance, end of period | 23,024 | 21,083
Private Equity and Other | Accumulated Fair Value Changes |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | (1,022) |
Balance, end of period | (841) | (1,022)
Private Equity and Other | Accumulated depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | (4,512) | (3,631)
Additions, net of disposals and assets reclassified as held for sale | 372 | 271
Acquisitions through business combinations | 0 | 0
Foreign currency translation | 170 | 34
Depreciation expenses | (1,848) | (1,501)
Impairment loss recognised in profit or loss, property, plant and equipment | 0 | 14
Balance, end of period | (5,813) | (4,512)
Private Equity and Other | Accumulated Impairment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Balance, beginning of period | (1,022) | (873)
Additions, net of disposals and assets reclassified as held for sale | 41 | 97
Acquisitions through business combinations | 0 | 0
Foreign currency translation | 11 | (3)
Depreciation expenses | 0 | 0
Impairment loss recognised in profit or loss, property, plant and equipment | 137 | (240)
Balance, end of period | (841) | (1,022)
Property, plant and equipment [member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 6,600 | 7,000
Property, plant and equipment [member] | Real Estate |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 1,000 | 986
Property, plant and equipment [member] | Real Estate | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 43 | (29)
Property, plant and equipment [member] | Real Estate | Costs | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 11 | (38)
Property, plant and equipment [member] | Real Estate | Accumulated Fair Value Changes | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 1 | 8
Property, plant and equipment [member] | Real Estate | Accumulated depreciation | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 31 | 1
Property, plant and equipment [member] | Private Equity and Other | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | (40) | (522)
Property, plant and equipment [member] | Private Equity and Other | Costs | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | (37) | (820)
Property, plant and equipment [member] | Private Equity and Other | Accumulated depreciation | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | 5 | 301
Property, plant and equipment [member] | Private Equity and Other | Accumulated Impairment | Change in property, plant and equipment policy [Member] |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Right-of-use assets | $ (8) | $ (3)

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_75_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 98 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_98_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_iv&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 77 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_77_f&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_RevaluationIncreaseDecreasePropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 53 -Subparagraph j -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53_j&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_RightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=bam_AccumulatedFairValueChangesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=bam_RealEstate1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=bam_PrivateEquityandOtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_VoluntaryChangesInAccountingPolicyAxis=bam_ChangeInPropertyPlantAndEquipmentPolicyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |