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PENSION AND POSTRETIREMENT BENEFIT PLANS (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Dec. 31, 2019
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Dec. 31, 2018
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Payment for Pension Benefits   $ 1,300        
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement   (1,500)        
Net periodic benefit cost/(credit)   1,537 $ (10) $ 1,607 $ (40)  
Non-current pension liabilities   426   426   $ 427
Defined contribution plan expense   50 50 140 130  
Pension Benefits [Member]            
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Service cost - benefits earned during the period   6 6 18 20  
Interest cost on projected benefit obligation   20 50 101 146  
Expected return on plan assets   (39) (97) (173) (315)  
Amortization of prior service credits   (1) (1) (3) (3)  
Amortization of net actuarial (gain)/loss   14 17 49 57  
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Curtailment   1,550 26 1,643 95  
Net periodic benefit cost/(credit)   1,550 $ 1 1,635 $ 0  
Bristol-Myers Squibb Retirement Income Plan [Member]            
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Defined Benefit Plan, Benefit Obligation   $ 2,400   $ 2,400    
Forecast [Member]            
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]            
Payment for Pension Benefits $ 200