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Earnings Per Share | 3 Months Ended
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Mar. 31, 2020
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share The calculations of earnings per share are as follows:
| Three Months Ended March 31,
($ and shares in millions except per share amounts) | 2020 |  | 2019
Net income attributable to Merck & Co., Inc. | $ | 3,219 |  |  | $ | 2,915 |
Average common shares outstanding | 2,533 |  |  | 2,585 |
Common shares issuable (1) | 14 |  |  | 18 |
Average common shares outstanding assuming dilution | 2,547 |  |  | 2,603 |
Basic earnings per common share attributable to Merck & Co., Inc. common shareholders | $ | 1.27 |  |  | $ | 1.13 |
Earnings per common share assuming dilution attributable to Merck & Co., Inc. common shareholders | $ | 1.26 |  |  | $ | 1.12 |
(1) | Issuable primarily under share-based compensation plans.
For both the first quarter of 2020 and 2019, 2 million of common shares issuable under share-based compensation plans were excluded from the computation of earnings per common share assuming dilution because the effect would have been antidilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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