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FAIR VALUE OF FINANCIAL INSTRUMENTS - Narrative (Details) - USD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Disclosure of carrying value and fair value of assets and liabilities |  |
Fair value gains (losses) on financial assets reclassified out of fair value through other comprehensive income recognized in fair value through profit and loss | $ 27 | $ 10
Cash included in cash and cash equivalents | 8,800 | 12,000
Short-term deposits, classified as cash equivalents | 2,400 | 2,400
Cash flow hedges |  |
Disclosure of carrying value and fair value of assets and liabilities |  |
Gains (losses) on cash flow hedges, before tax | 754 | (2,081)
Net investment hedges |  |
Disclosure of carrying value and fair value of assets and liabilities |  |
Gains (losses) on hedges of net investments in foreign operations, before tax | 1,200 | (2,998)
Unrealized Available-for-Sale Gain |  |
Disclosure of carrying value and fair value of assets and liabilities |  |
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets | 500 | 78
Unrealized Available-for-Sale Loss |  |
Disclosure of carrying value and fair value of assets and liabilities |  |
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets | (278) | (1,100)
Assets held to hedge liabilities arising from financing activities [member] | Cash flow hedges |  |
Disclosure of carrying value and fair value of assets and liabilities |  |
Derivative financial assets held for hedging | 1,000 | 1,600
Elected for hedge accounting | Net investment hedges |  |
Disclosure of carrying value and fair value of assets and liabilities |  |
Derivative financial assets held for hedging | $ 2,200 | $ 756

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- Definition The amount of cash on hand and demand deposits. [Refer: Cash on hand] + 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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