FAIR VALUE CHANGES (Tables)

6 Months Ended

Jun. 30, 2021

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 PERIODS ENDED JUN. 30 (MILLIONS)	Three Months Ended				Six Months Ended
	2021		2020		2021		2020
Investment properties	$	880	$	(797)	$	1,707	$	(679)
Transaction related expenses, net of gains	(282)		224		999		—
Financial contracts	138		(64)		653		94
Impairment and provisions	(149)		(325)		(384)		(550)
Other fair value changes	(210)		(191)		(504)		(432)
	$	377	$	(1,153)	$	2,471	$	(1,567)