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HELD FOR SALE - Schedule Of Assets And Liabilities Classified As Held-For-Sale (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Assets |  |  |
Accounts receivable and other | $ 28,512 | $ 27,378 |
Equity accounted investments | 59,124 | 47,094 | $ 46,100
Investment properties | 124,152 | 115,100 | 100,865
Property, plant and equipment | 147,617 | 124,268 |
Goodwill | 34,911 | 28,662 | 20,227
Intangible assets | 38,994 | 38,411 | 30,609
Deferred income tax assets | 3,338 | 3,403 |
Assets classified as held for sale | 2,489 | 2,830 |
Liabilities |  |  |
Accounts payable and other | 58,893 | 57,065 |
Non-recourse borrowings of managed entities | 221,550 | 202,684 |
Deferred income tax liabilities | 24,987 | 23,190 |
Liabilities associated with assets classified as held for sale | 118 | 876 |
Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents | 11 | 46 |
Accounts receivable and other | 79 | 154 |
Equity accounted investments | 132 | 407 |
Investment properties | 2,141 | 388 |
Property, plant and equipment | 112 | 1,027 |
Other long-term assets | 0 | 61 |
Goodwill | 0 | 32 |
Intangible assets | 10 | 712 |
Deferred income tax assets | 4 | 3 |
Assets classified as held for sale | 2,489 |  |
Liabilities |  |  |
Accounts payable and other | 112 | 304 |
Non-recourse borrowings of managed entities | 4 | 569 |
Deferred income tax liabilities | 2 | 3 |
Liabilities associated with assets classified as held for sale | 118 |  |
Real Estate |  |  |
Assets |  |  |
Equity accounted investments | 18,192 | 18,904 |
Property, plant and equipment | 345 | 384 | 393
Goodwill | 19 | 20 |
Intangible assets | 69 | 71 |
Real Estate | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents | 2 |  |
Accounts receivable and other | 48 |  |
Equity accounted investments | 0 |  |
Investment properties | 1,376 |  |
Property, plant and equipment | 0 |  |
Other long-term assets | 0 |  |
Goodwill | 0 |  |
Intangible assets | 0 |  |
Deferred income tax assets | 0 |  |
Assets classified as held for sale | 1,426 |  |
Liabilities |  |  |
Accounts payable and other | 57 |  |
Non-recourse borrowings of managed entities | 0 |  |
Deferred income tax liabilities | 0 |  |
Liabilities associated with assets classified as held for sale | 57 |  |
Private Equity and Other [Member] | Assets and liabilities classified as held for sale |  |  |
Liabilities |  |  |
Deferred income tax liabilities | 2 |  |
Renewable Power |  |  |
Assets |  |  |
Property, plant and equipment | 66,351 | 55,243 |
Private Equity |  |  |
Assets |  |  |
Equity accounted investments | 3,503 | 3,261 |
Property, plant and equipment | 15,835 | 15,666 |
Goodwill | 14,396 | 15,005 |
Intangible assets | 21,217 | 23,649 |
Private Equity | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents | 0 |  |
Accounts receivable and other | 0 |  |
Equity accounted investments | 0 |  |
Investment properties | 0 |  |
Property, plant and equipment | 101 |  |
Other long-term assets | 0 |  |
Goodwill | 0 |  |
Intangible assets | 10 |  |
Deferred income tax assets | 4 |  |
Assets classified as held for sale | 115 |  |
Liabilities |  |  |
Accounts payable and other | 17 |  |
Non-recourse borrowings of managed entities | 4 |  |
Liabilities associated with assets classified as held for sale | 23 |  |
Asset management |  |  |
Assets |  |  |
Equity accounted investments | 11,021 | 9,797 |
Property, plant and equipment | 16,540 | 15,682 | $ 11,174
Goodwill | 2,674 | 3,348 |
Intangible assets | 1,837 | $ 2,640 |
Asset management | Assets and liabilities classified as held for sale |  |  |
Assets |  |  |
Cash and cash equivalents | 9 |  |
Accounts receivable and other | 31 |  |
Equity accounted investments | 132 |  |
Investment properties | 765 |  |
Property, plant and equipment | 11 |  |
Other long-term assets | 0 |  |
Goodwill | 0 |  |
Intangible assets | 0 |  |
Deferred income tax assets | 0 |  |
Assets classified as held for sale | 948 |  |
Liabilities |  |  |
Accounts payable and other | 38 |  |
Non-recourse borrowings of managed entities | 0 |  |
Deferred income tax liabilities | 0 |  |
Liabilities associated with assets classified as held for sale | $ 38 |  |

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- 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
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- 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
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- 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
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- 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
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- 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
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