XML 82 R66.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

HELD FOR SALE - Schedule Of Assets And Liabilities Classified As Held-For-Sale (Details) - USD ($) $ in Millions | Dec. 31, 2024 | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | --- | ---
Assets |  |  |
Accounts receivable and other |  | $ 28,965 | $ 28,512
Equity accounted investments |  | (62,285) | (59,124)
Investment properties |  | 127,235 | 124,152
Property, plant and equipment |  | 146,128 | 147,617
Goodwill |  | 34,270 | 34,911
Intangible assets |  | 37,172 | 38,994
Deferred income tax assets |  | 3,426 | 3,338
Assets classified as held for sale |  | 4,129 | 2,489
Liabilities |  |  |
Accounts payable and other |  | 57,255 | 58,893
Non-recourse borrowings of managed entities |  | 227,693 | 221,550
Deferred income tax liabilities |  | 24,420 | 24,987
Liabilities associated with assets classified as held for sale |  | 538 | 118
Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents |  | 75 |
Accounts receivable and other |  | 155 |
Investment properties |  | 2,682 |
Property, plant and equipment |  | 1,019 |
Other long-term assets |  | 7 |
Intangible assets |  | 175 |
Deferred income tax assets |  | 16 |
Assets classified as held for sale |  | 4,129 |
Liabilities |  |  |
Accounts payable and other |  | 373 |
Non-recourse borrowings of managed entities |  | 95 |
Deferred income tax liabilities |  | 70 |
Liabilities associated with assets classified as held for sale |  | 538 |
Real Estate |  |  |
Assets |  |  |
Property, plant and equipment |  | 333 | 345
Real Estate | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents |  | 3 |
Accounts receivable and other |  | 69 |
Investment properties |  | 1,781 |
Property, plant and equipment |  | 2 |
Other long-term assets |  | 0 |
Intangible assets |  | 0 |
Deferred income tax assets |  | 0 |
Assets classified as held for sale |  | 1,855 |
Liabilities |  |  |
Accounts payable and other |  | 75 |
Non-recourse borrowings of managed entities |  | 0 |
Deferred income tax liabilities |  | 0 |
Liabilities associated with assets classified as held for sale |  | 75 |
Private Equity and Other [Member] | Assets and liabilities classified as held for sale |  |  |
Liabilities |  |  |
Deferred income tax liabilities |  | 0 |
Renewable Power |  |  |
Assets |  |  |
Property, plant and equipment |  |  | 66,351
Renewable Power | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents |  | 16 |
Accounts receivable and other |  | 7 |
Investment properties |  | 0 |
Property, plant and equipment |  | 387 |
Other long-term assets |  | 2 |
Intangible assets |  | 0 |
Deferred income tax assets |  | 0 |
Assets classified as held for sale |  | 412 |
Liabilities |  |  |
Accounts payable and other |  | 96 |
Non-recourse borrowings of managed entities |  | 77 |
Deferred income tax liabilities |  | 0 |
Liabilities associated with assets classified as held for sale |  | 173 |
Private Equity | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents |  | 3 |
Accounts receivable and other |  | 2 |
Investment properties |  | 0 |
Property, plant and equipment |  | 103 |
Other long-term assets |  | 0 |
Intangible assets |  | 0 |
Deferred income tax assets |  | 3 |
Assets classified as held for sale |  | 111 |
Liabilities |  |  |
Accounts payable and other |  | 8 |
Non-recourse borrowings of managed entities | $ 0 |  |
Liabilities associated with assets classified as held for sale |  | 8 |
Infrastructure | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents |  | 0 |
Accounts receivable and other |  | 9 |
Investment properties |  | 0 |
Property, plant and equipment |  | 85 |
Other long-term assets |  | 5 |
Intangible assets |  | 171 |
Deferred income tax assets |  | 0 |
Liabilities |  |  |
Accounts payable and other |  | 26 |
Asset management |  |  |
Assets |  |  |
Property, plant and equipment |  | 15,754 | 16,540
Asset management | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents |  | 53 |
Accounts receivable and other |  | 68 |
Investment properties |  | 901 |
Property, plant and equipment |  | 442 |
Other long-term assets |  | 0 |
Intangible assets |  | 4 |
Deferred income tax assets |  | 13 |
Assets classified as held for sale |  | 1,481 |
Liabilities |  |  |
Accounts payable and other |  | 168 |
Non-recourse borrowings of managed entities |  | 18 |
Deferred income tax liabilities |  | 26 |
Liabilities associated with assets classified as held for sale |  | 212 |
Infrastructure |  |  |
Assets |  |  |
Property, plant and equipment |  | 50,318 | $ 48,546
Infrastructure | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Assets classified as held for sale |  | 270 |
Liabilities |  |  |
Non-recourse borrowings of managed entities | $ 0 |  |
Deferred income tax liabilities |  | 44 |
Liabilities associated with assets classified as held for sale |  | $ 70 |

X
- Definition Assets classified as held for sale + References No definition available. + Details
Name: | bn_Assetsclassifiedasheldforsale
Namespace Prefix: | bn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Non-recourse borrowings of managed entities + References No definition available. + Details
Name: | bn_Nonrecourseborrowingsofmanagedentities
Namespace Prefix: | bn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 134 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 135 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_135_a&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_Goodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_24_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_InvestmentAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_InvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2023-01-01 -Paragraph 38 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_38&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph p -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_p&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_OtherNoncurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of trade payables and other payables. [Refer: Trade payables; Other payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_k&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TradeAndOtherPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_h&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TradeAndOtherReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis=ifrs-full_AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=bn_RealEstate1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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

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

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