XML 118 R82.htm IDEA: XBRL DOCUMENT
v3.24.1

FAIR VALUE OF FINANCIAL INSTRUMENTS - Valuation Techniques on Fair Value Measurements (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial assets | $ 59,010 | $ 61,175
Financial liabilities | (286,537) | (261,308)
Level 2 |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial assets | 8,070 | 9,462
Financial liabilities | (5,119) | (4,910)
Level 2 | Accounts payable and other |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | (5,119) | (4,469)
Level 2 | Accounts payable and other | Discounted cash flows |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | (5,119) |
Level 2 | Redeemable fund units (subsidiary equity obligations) |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | 0 | (441)
Level 2 | Accounts receivable and other |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial assets | 2,520 | 3,731
Level 2 | Other financial assets | Market approach |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial assets | 5,550 |
Level 3 |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial assets | 8,801 | 5,831
Financial liabilities | (3,518) | (3,092)
Level 3 | Accounts payable and other |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | (3,259) | (2,419)
Level 3 | Accounts payable and other | Discounted cash flows |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | (3,259) |
Level 3 | Redeemable fund units (subsidiary equity obligations) |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | (259) | (673)
Level 3 | Redeemable fund units (subsidiary equity obligations) | Discounted cash flows |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial liabilities | (259) |
Level 3 | Accounts receivable and other |  |
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Line Items] |  |
Financial assets | $ 89 | $ 6

X
- Definition [Line Items] for Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurements Of Assets And Liabilities [Table] [Table] + References No definition available. + Details
Name: | bn_DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementsOfAssetsAndLiabilitiesTableLineItems
Namespace Prefix: | bn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fair value of financial assets. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialLiabilitiesAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=bn_TradepayablesandotherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ValuationTechniquesUsedInFairValueMeasurementAxis=ifrs-full_DiscountedCashFlowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=bn_SubsidiaryEquityObligationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

X
- Details
Name: | ifrs-full_ValuationTechniquesUsedInFairValueMeasurementAxis=ifrs-full_MarketApproachMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |