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RETIREMENT BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2020
Employee Benefits [Abstract] |
Disclosure of defined benefit plans |
US$ MILLIONS |  | 2020 |  | 2019
Plan assets |  | $ | 833 |  |  | $ | 686 |
Less accrued benefit obligation |  | (1,164) |  |  | (851) |
Accrued benefit liability (1) |  | $ | (331) |  |  | $ | (165) |
(1)Primarily presented within Other liabilities’ of the consolidated statements of financial position. Refer to Note 17, Accounts Payable and Other for further details

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- Definition Employee Benefits [Abstract] + References No definition available. + Details
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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_138&doctype=Standard -URIDate 2020-01-01 + Details
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