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EQUITY - Narrative (Details)
$ / shares in Units, $ in Millions
12 Months Ended
Jun. 22, 2017
USD ($)
Jun. 20, 2016
USD ($)
shares
Dec. 31, 2017
USD ($)
shares
$ / shares
Dec. 31, 2016
USD ($)
shares
$ / shares
Dec. 31, 2017
$ / shares
shares
Disclosure of classes of share capital [line items]          
Expense from share-based payment transactions with employees     $ 75 $ 69  
Preferred equity          
Disclosure of classes of share capital [line items]          
Par value per share (in cad per share) | $ / shares         $ 25
Dividends recognised as distributions to owners     145 133  
Common equity          
Disclosure of classes of share capital [line items]          
Dividends recognised as distributions to owners     642 500  
Special dividend $ 102 $ 441      
Class B shares | Common equity          
Disclosure of classes of share capital [line items]          
Number of shares authorised (in shares) | shares         85,120
Common Class A | Common equity          
Disclosure of classes of share capital [line items]          
Dividends recognised as distributions to owners     $ 540 $ 500  
Dividends recognised as distributions to owners per share (in dollars per share) | $ / shares     $ 0.56 $ 0.52  
Brookfield Business Partners L.P. (“BBU”) | Class A and B Shares | Common equity          
Disclosure of classes of share capital [line items]          
Limited partnership units distributed, special dividend (in shares) | shares   19,000,000      
Equivalent equity interest in subsidiary distributed as dividends, percentage   21.00%      
Board Of Directors | Class B shares | Common equity          
Disclosure of classes of share capital [line items]          
Percentage of board of directors to be elected     50.00%    
Board Of Directors | Common Class A | Common equity          
Disclosure of classes of share capital [line items]          
Percentage of board of directors to be elected     50.00%    
Equity-Settled Share-Based Payment Arrangement | Management Share Option Plan          
Disclosure of classes of share capital [line items]          
Award vesting period     5 years    
Expiration period     10 years    
Equity-Settled Share-Based Payment Arrangement | Escrowed Stock Plan          
Disclosure of classes of share capital [line items]          
Number of share options granted in share-based payment arrangement (in shares) | shares     3,700,000 3,250,000  
Equity-Settled Share-Based Payment Arrangement | Executives | Escrowed Stock Plan | Common Class A          
Disclosure of classes of share capital [line items]          
Number of shares purchased (in shares) | shares     3,700,000 3,300,000  
Expense from share-based payment transactions with employees     $ 26 $ 26  
Equity-Settled Share-Based Payment Arrangement | Executives | Restricted Stock | Common Class A          
Disclosure of classes of share capital [line items]          
Award vesting period     5 years    
Expense from share-based payment transactions with employees     $ 18 $ 11  
Number of share options granted in share-based payment arrangement (in shares) | shares     760,754 449,110  
Equity-Settled Share-Based Payment Arrangement | Executives | Bottom of range | Escrowed Stock Plan | Common Class A          
Disclosure of classes of share capital [line items]          
Award vesting period     1 year    
Expiration period     5 years    
Equity-Settled Share-Based Payment Arrangement | Executives | Top of range | Escrowed Stock Plan | Common Class A          
Disclosure of classes of share capital [line items]          
Award vesting period     5 years    
Expiration period     10 years    
Equity-Settled Share-Based Payment Arrangement | Executive Officer | Escrowed Stock Plan | Common Class A          
Disclosure of classes of share capital [line items]          
Expiration period     5 years    
Equity-Settled Share-Based Payment Arrangement | Executive Officer | Restricted Stock | Common Class A          
Disclosure of classes of share capital [line items]          
Expiration period     5 years    
Cash-Settled Share-Based Payment Arrangement | Employees and Directors | Deferred Stock Units and Restricted Stock Units          
Disclosure of classes of share capital [line items]          
Award vesting period     5 years    
Expense from share-based payment transactions with employees     $ 7 $ 5  
Number of share options vested (in shares)     $ 1,000 $ 777