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ALLIANCES (Pfizer) (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Alliances Statement [Line Items]                      
Percentage of third-party product sales recognized when BMS is the principal in the end customer sale 100.00%               100.00%    
Net product sales                 $ 14,045 $ 11,660 $ 12,304
Alliance revenues                 2,515 4,219 4,081
Total Revenues $ 4,287 $ 4,069 $ 4,163 $ 4,041 $ 4,258 $ 3,921 $ 3,889 $ 3,811 16,560 15,879 16,385
Receivables - from alliance partners 958       888       958 888  
Deferred income 1,589       1,937       1,589 1,937  
Upfront payments for licensing and alliance arrangements                 619    
Deferred income - Cash flow                 218 613 965
Eliquis [Member]                      
Alliances Statement [Line Items]                      
Total Revenues                 1,860 774 146
Alliance Partners [Member]                      
Alliances Statement [Line Items]                      
Net product sales                 4,308 3,531 4,417
Alliance revenues                 2,408 3,828 3,804
Total Revenues                 6,716 7,359 8,221
Payments to/(from) alliance partner - Cost of products sold                 1,655 1,394 1,356
Payments to/(from) alliance partner - Marketing, selling and administrative                 15 134 (183)
Payments to/(from) alliance partner - Research and development                 693 8 (140)
Payments to/(from) alliance partners - Other (income)/expense                 (733) (1,076) (313)
Noncontrolling interest, pre-tax                 51 38 36
Receivables - from alliance partners 958       888       958 888  
Accounts payable - to alliance partners 542       1,479       542 1,479  
Deferred income 1,459       1,493       1,459 1,493  
Pfizer [Member]                      
Alliances Statement [Line Items]                      
Net product sales                 1,849 771 144
Alliance revenues                 11 3 2
Total Revenues                 1,860 774 146
Deferred income $ 576       $ 611       576 611  
Cost of products sold - Profit sharing                 895 363 69
Cost reimbursements to/(from) alliance partner                 15 26 4
Other (income)/expense - Amortization of deferred income                 (55) (50) (41)
Deferred income - Cash flow                 $ 20 $ 100 $ 205
Pfizer [Member] | Eliquis [Member]                      
Alliances Statement [Line Items]                      
Minimum percentage of reimbursement for development costs from alliance partner 50.00%               50.00%    
Maximum percentage of reimbursement for development costs from alliance partner 60.00%               60.00%    
Total upfront, milestone and other licensing payments received to date $ 884               $ 884