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GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($)
$ in Millions
3 Months Ended
Jun. 30, 2021
Mar. 31, 2021
Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]      
Gross  Carrying Amount   $ 24,666 $ 22,897
Accumulated Amortization   (7,055) (6,660)
Foreign Currency Translation Adjustment   0 (1)
Net Carrying Amount   17,611 16,236
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Gross  Carrying Amount   41,836 39,787
Accumulated Amortization   (7,055) (6,660)
Foreign Currency Translation Adjustment   0 (1)
Net Carrying Amount   34,781 33,126
Acquired IPR&D      
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Gross  Carrying Amount   17,170 16,890
Foreign Currency Translation Adjustment   0 0
Net Carrying Amount   17,170 16,890
Intangible assets reclassified from indefinite-lived assets   (910)  
Forecast | Subsequent Event | Acquired IPR&D      
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Reclassified amounts $ 1,000    
Intangible asset - sofosbuvir      
Finite-Lived Intangible Assets [Line Items]      
Gross  Carrying Amount   10,720 10,720
Accumulated Amortization   (5,127) (4,952)
Foreign Currency Translation Adjustment   0 0
Net Carrying Amount   5,593 5,768
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Accumulated Amortization   (5,127) (4,952)
Intangible asset - axicabtagene ciloleucel      
Finite-Lived Intangible Assets [Line Items]      
Gross  Carrying Amount   7,110 6,200
Accumulated Amortization   (1,196) (1,105)
Foreign Currency Translation Adjustment   0 0
Net Carrying Amount   5,914 5,095
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Intangible assets reclassified from indefinite-lived assets   910  
Accumulated Amortization   (1,196) (1,105)
Intangible asset - Trodelvy for mTNBC      
Finite-Lived Intangible Assets [Line Items]      
Gross  Carrying Amount   4,600 4,600
Accumulated Amortization   (158) (63)
Foreign Currency Translation Adjustment   0 0
Net Carrying Amount   4,442 4,537
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Accumulated Amortization   (158) (63)
Intangible asset - Hepcludex for HDV      
Finite-Lived Intangible Assets [Line Items]      
Gross  Carrying Amount   845 0
Accumulated Amortization   (7) 0
Foreign Currency Translation Adjustment   0 0
Net Carrying Amount   838 0
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Accumulated Amortization   (7) 0
Other      
Finite-Lived Intangible Assets [Line Items]      
Gross  Carrying Amount   1,391 1,377
Accumulated Amortization   (567) (540)
Foreign Currency Translation Adjustment   0 (1)
Net Carrying Amount   824 836
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]      
Accumulated Amortization   $ (567) $ (540)