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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, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Earnings Per Share [Abstract]        
Net earnings attributable to BMS $ 1,928 $ 1,606 $ 6,263 $ 4,305
Weighted-average common shares outstanding - basic (in shares) 2,057 2,133 2,083 2,137
Incremental shares attributable to share-based compensation plans (in shares) 7 15 10 17
Weighted-average common shares outstanding - diluted (in shares) 2,064 2,148 2,093 2,154
Earnings per common share        
Earnings per common share, basic (in usd per share) $ 0.94 $ 0.75 $ 3.01 $ 2.01
Earnings per common share, diluted (in usd per share) $ 0.93 $ 0.75 $ 2.99 $ 2.00