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GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($)
$ in Millions
1 Months Ended
Apr. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Mar. 04, 2021
Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]          
Gross  Carrying Amount   $ 25,715     $ 22,897
Accumulated Amortization   (7,495)     (6,660)
Foreign Currency Translation Adjustment   1     (1)
Net Carrying Amount   18,221     16,236
Intangible Assets, Net (Including Goodwill) [Abstract]          
Gross  Carrying Amount   41,835     39,787
Accumulated Amortization   (7,495)     (6,660)
Foreign Currency Translation Adjustment   1     (1)
Net Carrying Amount   34,341     33,126
Acquired IPR&D          
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]          
Gross  Carrying Amount   16,120     16,890
Foreign Currency Translation Adjustment   0     0
Net Carrying Amount   16,120     16,890
Intangible Assets, Net (Including Goodwill) [Abstract]          
Intangible assets reclassified from indefinite-lived assets   (910)      
Reclassified amounts $ 1,000        
Acquired IPR&D | MYR GmbH          
Intangible Assets, Net (Including Goodwill) [Abstract]          
Acquired IPR&D     $ 1,200 $ 1,190  
Intangible asset - sofosbuvir          
Finite-Lived Intangible Assets [Line Items]          
Gross  Carrying Amount   10,720     10,720
Accumulated Amortization   (5,302)     (4,952)
Foreign Currency Translation Adjustment   0     0
Net Carrying Amount   5,418     5,768
Intangible Assets, Net (Including Goodwill) [Abstract]          
Accumulated Amortization   (5,302)     (4,952)
Intangible asset - axicabtagene ciloleucel          
Finite-Lived Intangible Assets [Line Items]          
Gross  Carrying Amount   7,110     6,200
Accumulated Amortization   (1,298)     (1,105)
Foreign Currency Translation Adjustment   0     0
Net Carrying Amount   5,812     5,095
Intangible Assets, Net (Including Goodwill) [Abstract]          
Accumulated Amortization   (1,298)     (1,105)
Intangible assets reclassified from indefinite-lived assets   910      
Intangible asset - Trodelvy          
Finite-Lived Intangible Assets [Line Items]          
Gross  Carrying Amount   5,630     4,600
Accumulated Amortization   (274)     (63)
Foreign Currency Translation Adjustment   0     0
Net Carrying Amount   5,356     4,537
Intangible Assets, Net (Including Goodwill) [Abstract]          
Accumulated Amortization   (274)     (63)
Reclassified amounts $ 1,000        
Intangible asset - Hepcludex for HDV          
Finite-Lived Intangible Assets [Line Items]          
Gross  Carrying Amount   845     0
Accumulated Amortization   (29)     0
Foreign Currency Translation Adjustment   0     0
Net Carrying Amount   816     0
Intangible Assets, Net (Including Goodwill) [Abstract]          
Accumulated Amortization   (29)     0
Other          
Finite-Lived Intangible Assets [Line Items]          
Gross  Carrying Amount   1,410     1,377
Accumulated Amortization   (592)     (540)
Foreign Currency Translation Adjustment   1     (1)
Net Carrying Amount   819     836
Intangible Assets, Net (Including Goodwill) [Abstract]          
Accumulated Amortization   $ (592)     $ (540)