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 of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2019-01-01
-Paragraph B64
-Subparagraph k
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_k&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_GoodwillExpectedDeductibleForTaxPurposes
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_IndustrialsSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

- Details

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

ACQUISITION OF BUSINESSES - Industrials, Clarios (Details) - USD ($) $ in Millions		12 Months Ended
	Apr. 30, 2019	Dec. 31, 2019	Jun. 30, 2020
Disclosure of detailed information about business combination [line items]
Goodwill		$ 5,218	$ 5,036
Industrials \| Clarios Power Solutions
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary	29.00%
Consideration transferred, acquisition-date fair value	$ 3,732
Proportion of voting rights held in subsidiary	100.00%
Acquisition-related costs	$ 41
Goodwill	1,750
Goodwill expected to be deductible for tax purposes	20
Intangible assets	$ 6,550
Revenue of acquiree since acquisition date		1,668
Profit (loss) of acquiree since acquisition date		89
Revenue of acquiree as if combination occurred at beginning of period		2,414
Profit (loss) of acquiree as if combination occurred at beginning of period		$ 21