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Earnings Per Share | 3 Months Ended
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Mar. 31, 2021
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) | 2021 |  | 2020 |  |  |  |
Net income attributable to Merck & Co., Inc. | $ | 3,179 |  |  | $ | 3,219 |  |  |  |  |
Average common shares outstanding | 2,531 |  |  | 2,533 |  |  |  |  |
Common shares issuable (1) | 10 |  |  | 14 |  |  |  |  |
Average common shares outstanding assuming dilution | 2,541 |  |  | 2,547 |  |  |  |  |
Basic earnings per common share attributable to Merck & Co., Inc. common shareholders | $ | 1.26 |  |  | $ | 1.27 |  |  |  |  |
Earnings per common share assuming dilution attributable to Merck & Co., Inc. common shareholders | $ | 1.25 |  |  | $ | 1.26 |  |  |  |  |
(1)Issuable primarily under share-based compensation plans. For the first quarter of 2021 and 2020, 14 million and 2 million, respectively, 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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
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