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GOODWILL (Tables) | 12 Months Ended
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Dec. 31, 2023
Goodwill [Abstract] |
Disclosure of reconciliation of changes in goodwill | The following table presents the balance and nature of the changes in goodwill:
| Cost |  | Accumulated Impairment |  | Total
AS AT AND FOR THE YEARS ENDED DEC. 31 (MILLIONS) | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
Balance, beginning of year | $ | 29,767 |  |  | $ | 21,216 |  |  | $ | (1,105) |  |  | $ | (989) |  |  | $ | 28,662 |  |  | $ | 20,227 |
Acquisitions through business combinations | 7,211 |  |  | 9,581 |  |  | — |  |  | — |  |  | 7,211 |  |  | 9,581 |
Impairment losses | — |  |  | — |  |  | (659) |  |  | (121) |  |  | (659) |  |  | (121) |
Foreign currency translation and other 1 | (220) |  |  | (1,030) |  |  | (83) |  |  | 5 |  |  | (303) |  |  | (1,025) |
Balance, end of year | $ | 36,758 |  |  | $ | 29,767 |  |  | $ | (1,847) |  |  | $ | (1,105) |  |  | $ | 34,911 |  |  | $ | 28,662 |
Disclosure of detailed information about goodwill | Goodwill is allocated to the following operating segments:
AS AT DEC. 31 (MILLIONS) | Note |  | 2023 |  | 2022
Private Equity | (a) |  | $ | 14,396 |  |  | $ | 15,005 |
Infrastructure | (b) |  | 14,487 |  |  | 8,789 |
Renewable Power and Transition | (c) |  | 3,335 |  |  | 1,500 |
Real Estate (LP Investments) and Other 1 | (d) |  | 2,674 |  |  | 3,348 |
Real Estate (Core and Transitional & Development)1 |  |  | 19 |  |  | 20 |
Total |  |  | $ | 34,911 |  |  | $ | 28,662 |
1.Real Estate core and transitional and development investments are included in our Real Estate segment. Real estate LP investments are included within our Asset Management segment as we include the discretionary capital that we invest directly into and alongside private funds managed by BAM and other investments within this segment.

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- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: 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 + Details
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