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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
12 Months Ended
Dec. 31, 2022
Disclosure of analysis of other comprehensive income by item [abstract]  
Disclosure of accumulated other comprehensive income (loss)
(US$ MILLIONS)Foreign currency
translation
Other (1)
Accumulated other
comprehensive
income (loss)
Balance as at January 1, 2022$(440)$32 $(408)
Other comprehensive income (loss)(18)91 73 
Balance as at December 31, 2022$(458)$123 $(335)
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(1)Represents net investment hedges, cash flow hedges and other reserves.
(US$ MILLIONS)Foreign currency
translation
Other (1)
Accumulated other
comprehensive
income (loss)
Balance as at January 1, 2021$(371)$(84)$(455)
Other comprehensive income (loss)(69)116 47 
Balance as at December 31, 2021$(440)$32 $(408)
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(1)Represents net investment hedges, cash flow hedges and other reserves.
(US$ MILLIONS)Foreign currency
translation
Other (1)
Accumulated other
comprehensive
income (loss)
Balance as at January 1, 2020$(343)$(71)$(414)
Other comprehensive income (loss)(28)(13)(41)
Balance as at December 31, 2020$(371)$(84)$(455)
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(1)Represents net investment hedges, cash flow hedges and other reserves.