RETIREMENT BENEFITS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Accumulated benefit obligation	$ 2,900	$ 3,200
Pension asset transfer		381
Reversion excise tax	0	76	$ 0
Employer contributions	87	96	63
Estimated future benefit payments next year	137
Estimated future benefit payments, year two	130
Estimated future benefit payments, year three	130
Estimated future benefit payments, year four	130
Estimated future benefit payments, year five	130
Estimated future benefit payments, after year five	130
Defined contribution plan expense	$ 350	290	200
Equity Securities
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Investment allocation, percentage	30.00%
Debt Securities
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Investment allocation, percentage	55.00%
Other
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Investment allocation, percentage	15.00%
Pension Plans, Defined Benefit
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Benefit obligation	$ 2,935	$ 3,242	2,940
Discount rate	1.60%	1.20%
Employer contributions	$ 87	$ 96
Other Postretirement Benefits Plan
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Benefit obligation	$ 237	$ 267
Discount rate	2.50%	2.00%
Bristol-Myers Squibb Retirement Income Plan
Pension, Postretirement And Postemployment Liabilities Statement [Line Items]
Payment for pension benefits			1,300
Benefit obligation			2,600
Non-cash pre-tax pension settlement charge			$ 1,500