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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Significant Accounting Policies [Abstract] |
Disclosure of detailed information about financial instruments | The following table presents the types of financial instruments held by the partnership within each financial instrument classification:
|  | Classification and measurement basis
Financial assets |  |  |
Loans and notes receivable |  |  | Amortized cost
Other non-current assets |  |  |
Securities designated as fair value through profit and loss (“FVTPL”) |  |  | FVTPL
Derivative assets |  |  | FVTPL
Securities designated as fair value through other comprehensive income (“FVTOCI”) |  |  | FVTOCI
Restricted cash |  |  | Amortized cost
Accounts receivable and other |  |  |
Derivative assets |  |  | FVTPL
Other receivables |  |  | Amortized cost
Cash and cash equivalents |  |  | Amortized cost
Financial liabilities |  |  |
Debt obligations |  |  | Amortized cost
Capital securities |  |  | Amortized cost
Capital securities - fund subsidiaries |  |  | FVTPL
Other non-current liabilities |  |  |
Loan payable |  |  | FVTPL
Other non-current financial liabilities |  |  | Amortized cost
Derivative liabilities |  |  | FVTPL
Accounts payable and other liabilities |  |  | Amortized cost

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- Definition The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 35K -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35K&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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