FAIR VALUE CHANGES (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Measurement [Abstract]

Fair value changes

Fair value changes recorded in net income represent gains or losses arising from changes in the fair value of assets and liabilities, including derivative financial instruments, accounted for using the fair value method and are comprised of the following:

FOR THE YEARS ENDED DEC. 31 (MILLIONS)	2023		2022
Investment properties	$	(105)	$	629
Transaction related expenses, net of income	(608)		(533)
Financial contracts	337		(163)
Impairment and provisions	(1,276)		(293)
Other fair value changes	256		(617)
	$	(1,396)	$	(977)