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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, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Earnings Per Share [Abstract]        
Net earnings attributable to BMS used for Basic and Diluted EPS Calculation $ 1,901 $ 845 $ 3,760 $ 3,335
Weighted-average common shares outstanding - basic 1,632 1,639 1,633 1,648
Incremental shares attributable to share-based compensation plans 4 6 4 7
Weighted-average common shares outstanding - diluted 1,636 1,645 1,637 1,655
Earnings per share - basic $ 1.16 $ 0.52 $ 2.30 $ 2.02
Earnings per share - diluted $ 1.16 $ 0.51 $ 2.30 $ 2.02