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FINANCIAL INSTRUMENTS - Classification and Measurement (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | $ 9,805 | $ 7,070
Fair value | 9,805 | 7,070
Carrying value | 66,006 | 62,406
Fair value | 65,234 | 62,553
Debt obligations | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 58,562 | 55,327
Fair value | 57,790 | 55,474
Capital securities | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 2,256 | 2,226
Fair value | 2,256 | 2,226
Capital securities - fund subsidiaries | FVTPL |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 577 | 859
Fair value | 577 | 859
Derivatives | Accounts payable | FVTPL |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 371 | 277
Fair value | 371 | 277
Derivatives | Accounts payable and other liabilities | FVTPL |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 167 | 221
Fair value | 167 | 221
Loan payable | Accounts payable | FVTPL |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 171 | 1
Fair value | 171 | 1
Accounts payable and other | Accounts payable | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 824 | 499
Fair value | 824 | 499
Accounts payable and other | Accounts payable and other liabilities | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 2,852 | 2,097
Fair value | 2,852 | 2,097
Loans and notes payable | Accounts payable and other liabilities | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 226 | 899
Fair value | 226 | 899
Held for sale | Debt obligations | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 0 | 3,006
Held for sale | Accounts payable and other liabilities | Other liabilities |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 0 | 76
Loans and notes receivable | Amortized cost |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 686 | 225
Fair value | 686 | 225
Other non-current assets | FVTPL | Equity investments |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 2,523 | 2,200
Fair value | 2,523 | 2,200
Other non-current assets | FVTPL | Derivatives |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 170 | 111
Fair value | 170 | 111
Other non-current assets | Amortized cost | Accounts receivable |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 464 | 2
Fair value | 464 | 2
Other non-current assets | Amortized cost | Restricted cash |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 584 | 356
Fair value | 584 | 356
Other non-current assets | FVTOCI | Equity investments |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 69 | 108
Fair value | 69 | 108
Accounts receivable and other | FVTPL | Equity investments |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 36 | 0
Fair value | 36 | 0
Accounts receivable and other | FVTPL | Derivatives |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 124 | 33
Fair value | 124 | 33
Accounts receivable and other | Amortized cost | Accounts receivable |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 787 | 1,128
Fair value | 787 | 1,128
Accounts receivable and other | Amortized cost | Restricted cash |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 342 | 331
Fair value | 342 | 331
Accounts receivable and other | Amortized cost | Held for sale | Accounts receivable |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 0 | 276
Cash and cash equivalents | Amortized cost |  |
Disclosure Of Financial Assets And Liabilities [Line Items] |  |
Carrying value | 4,020 | 2,576
Fair value | $ 4,020 | $ 2,576

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35M&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35N&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
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