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GOODWILL - Schedule of Changes in Goodwill (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Reconciliation of changes in goodwill [abstract] |  |
Beginning balance | $ 34,911 | $ 28,662
Acquisitions through business combinations | 3,899 | 7,211
Impairment losses | (828) | (659)
Foreign currency translation and other | (2,252) | (303)
Ending balance | 35,730 | 34,911
Costs |  |
Reconciliation of changes in goodwill [abstract] |  |
Beginning balance | 36,758 | 29,767
Impairment losses | 0 | 0
Foreign currency translation and other | (2,386) | (220)
Ending balance | 38,271 | 36,758
Accumulated Impairment |  |
Reconciliation of changes in goodwill [abstract] |  |
Beginning balance | (1,847) | (1,105)
Acquisitions through business combinations | 0 | 0
Impairment losses | 828 | 659
Foreign currency translation and other | 134 | (83)
Ending balance | $ (2,541) | $ (1,847)

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- Definition Acquisitions through business combinations, goodwill + References No definition available. + Details
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- 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
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- Definition The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_v&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B67 -Subparagraph d -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B67_d_vi&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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