FAIR VALUE MEASUREMENTS (Details 2) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013		Sep. 30, 2012
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Acquisition-related contingent consideration	$ 34,995,000	$ (5,630,000)	$ 33,511,000		$ (23,198,000)
Auction rate floating securities
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Gain on sale of investments			1,900,000
Elidel, Xerese and Zorivax
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Acquisition-related contingent consideration			23,800,000
Recurring basis | Acquisition-related contingent consideration | Significant Unobservable Inputs (Level 3)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Balance at the beginning of the period			(455,082,000)
Issuances			(67,355,000)	[1]
Payments			104,288,000	[2]
Net Unrealized Gain			33,511,000	[3]
Foreign Exchange			3,601,000	[4]
Transfers Into Level 3			0
Transfers Out of Level 3			0
Balance at the end of the period	(381,037,000)		(381,037,000)
Aton Pharma, Inc. (Aton)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation
Acquisition-related contingent consideration			$ 6,900,000

[1] Relates primarily to the Eisai acquisition, and other smaller acquisitions, as described in note 3.

[2] Relates primarily to payments of acquisition-related contingent consideration related to the OraPharma acquisition, the Elidel®/Xerese®/Zovirax® agreement entered into with Meda Pharma SARL (“Meda”) in June 2011 (the “Elidel®/Xerese®/Zovirax® agreement”)

[3] For the nine months ended September 30, 2013, a net gain of $33.5 million was recognized as Acquisition-related contingent consideration in the consolidated statements of (loss) income. The acquisition-related contingent consideration net gain was primarily driven by a net gain related to the Elidel®/Xerese®/Zovirax® agreement. In April 2013, Mylan Inc. launched a generic Zovirax® ointment, which was earlier than we previously anticipated. Also, in April 2013, we entered into an agreement with Actavis to launch the authorized generic ointment for Zovirax®. Refer to note 5 titled “COLLABORATION AGREEMENTS” for further information regarding the agreement with Actavis. As a result of analysis in the third quarter of 2013 of performance trends since the generic entrant, the Company adjusted the projected revenue forecast, resulting in an acquisition-related contingent consideration net gain of $23.8 million in the first nine months of 2013. Also contributing to the acquisition-related contingent consideration net gain was a net gain of $6.9 million which resulted from the termination, in the third quarter of 2013, of the A007 (Lacrisert®) development program acquired by Valeant as part of Aton Pharma, Inc. (“Aton”) acquisition in May 2010, which impacted the probability associated with potential milestone payments. The termination of this program also resulted in an IPR&D impairment charge in the third quarter of 2013, as described in note 10 titled “INTANGIBLE ASSETS AND GOODWILL”.Refer to note 10 titled “INTANGIBLE ASSETS AND GOODWILL” for further information.

[4] Included in other comprehensive income (loss).