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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Earnings Per Share [Abstract]        
Net earnings attributable to BMS used for Basic and Diluted EPS Calculation $ 1,202 $ 706 $ 3,563 $ 1,762
Weighted-average common shares outstanding - basic 1,671 1,668 1,670 1,666
Incremental shares attributable to share-based compensation plans 8 10 9 11
Weighted-average common shares outstanding - diluted 1,679 1,678 1,679 1,677
Earnings per share - basic $ 0.72 $ 0.42 $ 2.13 $ 1.06
Earnings per share - diluted $ 0.72 $ 0.42 $ 2.12 $ 1.05