Profit (Loss) Of Acquirees As If Combination Occurred At Beginning Of Period

No definition available.

Name:	bbu_ProfitLossOfAcquireesAsIfCombinationOccurredAtBeginningOfPeriod
Namespace Prefix:	bbu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Revenue Of Acquirees As If Combination Occurred At Beginning Of Period

+ References

No definition available.

+ Details

Name:	bbu_RevenueOfAcquireesAsIfCombinationOccurredAtBeginningOfPeriod
Namespace Prefix:	bbu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph B64
-Subparagraph f
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph B64
-Subparagraph m
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_m&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph B67
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2019-01-01
-Paragraph 134
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2019-en-r&anchor=para_134_a&doctype=Standard
-URIDate 2019-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2019-01-01
-Paragraph 135
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2019-en-r&anchor=para_135_a&doctype=Standard
-URIDate 2019-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 54
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_Goodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph B64
-Subparagraph i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph IE72
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_IE72&doctype=Illustrative%20Examples
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph B64
-Subparagraph q
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_q_i&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ProfitLossOfAcquiree
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2019-01-01
-Paragraph 17
-Subparagraph b
-Clause iii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2019-en-r&anchor=para_17_b_iii&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2019-01-01
-Paragraph 16
-Subparagraph b
-Clause iii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2019-en-r&anchor=para_16_b_iii&doctype=Standard
-URIDate 2019-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph 19B
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_19B_c&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ProportionOfOwnershipInterestInSubsidiary
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

- Definition

The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]

+ References

+ Details

Name:	ifrs-full_ProportionOfVotingPowerHeldInSubsidiary
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

- Definition

The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]

+ References

+ Details

Name:	ifrs-full_RevenueOfAcquiree
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Details

Name:	ifrs-full_SegmentsAxis=bbu_BusinessServicesSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

Name:	ifrs-full_BusinessCombinationsAxis=bbu_HealthscopeLimitedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

ACQUISITION OF BUSINESSES - Business Services, Healthscope Limited ("Healthscope") (Details) - USD ($) $ in Millions		12 Months Ended
	Jun. 06, 2019	Dec. 31, 2019	Jun. 30, 2020
Disclosure of detailed information about business combination [line items]
Goodwill		$ 5,218	$ 5,036
Business services \| Healthscope Limited
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary	28.00%
Consideration transferred, acquisition-date fair value	$ 1,156
Proportion of voting rights held in subsidiary	100.00%
Acquisition-related costs	$ 22
Goodwill	1,551
Intangible assets	$ 286
Revenue of acquiree since acquisition date		297
Profit (loss) of acquiree since acquisition date		7
Revenue of acquiree as if combination occurred at beginning of period		453
Profit (loss) of acquiree as if combination occurred at beginning of period		$ 23