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ACQUISITIONS AND DIVESTITURES (Details) - USD ($)
$ in Millions
9 Months Ended
Sep. 30, 2016
Dec. 31, 2015
Divestitures    
Assets held-for-sale   $ 134
Reckitt Benckiser Group [Member]    
Divestitures    
Proceeds from divestiture of businesses $ 317  
Gain on sale of business 277  
ViiV Healthcare [Member]    
Divestitures    
Proceeds from divestiture of businesses 350  
Gain on sale of business 272  
Contingent development and regulatory milestone payments to receive due to sale of business 1,100  
Contingent sales-based milestone payments to receive due to sale of business 4,300  
Cormorant Pharmaceuticals [Member]    
Asset Acquisition [Line Items]    
Asset acquisition payment 35  
Contingent development and regulatory milestone payments to pay due to asset acquisition 485  
Upfront payment allocated to research and development expenses 35  
Padlock Therapeutics, Inc. [Member]    
Asset Acquisition [Line Items]    
Asset acquisition payment 150  
Contingent development and regulatory milestone payments to pay due to asset acquisition 450  
Upfront payment allocated to research and development expenses 139  
Deferred tax assets related to asset acquisition $ 11