INTANGIBLE ASSETS - Reconciliation (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
Jun. 30, 2023	Dec. 31, 2022
Reconciliation of changes in intangible assets other than goodwill
Cost at beginning of the year	$ 11,822
Cost at end of year	15,476	$ 11,822
Cost
Reconciliation of changes in intangible assets other than goodwill
Cost at beginning of the year	13,718	15,785
Acquisitions through business combinations, intangible assets and goodwill	3,398	302
Additions, net of disposals	105	149
Held for sale	0	(793)
Assets held by subsidiaries disposed during the period	0	(1,454)
Adjustments to purchase price allocation	(4)	0
Non-cash additions	(5)	47
Foreign currency translation	634	(318)
Cost at end of year	$ 17,846	$ 13,718

Intangible Assets Reclassified as Held for Sale

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Non-cash additions, intangible assets other than goodwill

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- Definition

The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Number 38
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The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]

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The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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The increase (decrease) in intangible assets other than 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: Intangible assets other than goodwill]

+ References

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-Name IAS
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- Definition

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

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The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]

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