XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.21.1

New Accounting Pronouncements (Policies) | 3 Months Ended
--- | ---
Mar. 31, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract] |
ASC Update No. 2020-10 Codification Improvements | ASC Update No. 2020-10 In October 2020, the FASB issued ASC Update No. 2020-10, Codification Improvements. Update No. 2020-10 amends a wide variety of Topics in the Codification in order to improve the consistency of the Codification and the application thereof, while leaving Generally Accepted Accounting Principles unchanged.
ASC Update No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) | ASC Update No. 2020-06 In August 2020, the FASB issued ASC Update No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The amendments in Update No. 2020-06 simplify the complexity associated with applying U.S. GAAP for certain financial instruments with characteristics of liabilities and equity. More specifically, the amendments focus on the guidance for convertible instruments and derivative scope exception for contracts in an entity’s own equity.
ASC Update No. 2019-12, Income Taxes (Topic 740) [Policy Text Block] | ASC Update No. 2019-12 In December 2019, the FASB issued ASC Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The purpose of Update No. 2019-12 is to continue the FASB’s Simplification Initiative to reduce complexity in accounting standards. The amendments in Update No. 2019-12 simplify the accounting for income taxes by removing certain exceptions related to the incremental approach for intraperiod tax allocation, the requirement to recognize or derecognize deferred tax liabilities related to equity method investments that are also foreign subsidiaries, and the methodology for calculating income taxes in an interim period. In addition to removing these exceptions, Update No. 2019-12 also clarifies and simplifies other aspects of the accounting for income taxes.

X
- Definition ASC Update No. 2019-12, Income Taxes (Topic 740) [Policy Text Block] + References No definition available. + Details
Name: | bsx_ASCUpdateNo.201912IncomeTaxesTopic740PolicyTextBlock
Namespace Prefix: | bsx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition ASC Update No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity + References No definition available. + Details
Name: | bsx_ASCUpdateNo202006DebtDebtWithConversionAndOtherOptionsSubtopic47020AndDerivativesAndHedgingContractsInEntitysOwnEquitySubtopic81540PolicyTextBlock
Namespace Prefix: | bsx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition ASC Update No. 2020-10 Codification Improvements + References No definition available. + Details
Name: | bsx_ASCUpdateNo202010CodificationImprovementsPolicyTextBlock
Namespace Prefix: | bsx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration