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GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($)
$ in Millions
Sep. 30, 2022
Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]    
Gross  Carrying Amount $ 25,919 $ 25,915
Accumulated Amortization (9,700) (8,381)
Foreign Currency Translation Adjustment 1 1
Net Carrying Amount 16,220 17,535
Intangible Assets, Net (Including Goodwill) [Abstract]    
Gross  Carrying Amount 39,139 41,835
Accumulated Amortization (9,700) (8,381)
Foreign Currency Translation Adjustment 1 1
Net Carrying Amount 29,440 33,455
Indefinite-lived assets – IPR&D    
Indefinite-lived Intangible Assets (Excluding Goodwill) [Abstract]    
Gross  Carrying Amount 13,220 15,920
Foreign Currency Translation Adjustment 0 0
Net Carrying Amount 13,220 15,920
Intangible asset – sofosbuvir    
Finite-Lived Intangible Assets [Line Items]    
Gross  Carrying Amount 10,720 10,720
Accumulated Amortization (6,176) (5,651)
Foreign Currency Translation Adjustment 0 0
Net Carrying Amount 4,544 5,069
Intangible Assets, Net (Including Goodwill) [Abstract]    
Accumulated Amortization (6,176) (5,651)
Intangible asset – axicabtagene ciloleucel    
Finite-Lived Intangible Assets [Line Items]    
Gross  Carrying Amount 7,110 7,110
Accumulated Amortization (1,806) (1,501)
Foreign Currency Translation Adjustment 0 0
Net Carrying Amount 5,304 5,609
Intangible Assets, Net (Including Goodwill) [Abstract]    
Accumulated Amortization (1,806) (1,501)
Intangible asset – Trodelvy    
Finite-Lived Intangible Assets [Line Items]    
Gross  Carrying Amount 5,630 5,630
Accumulated Amortization (856) (507)
Foreign Currency Translation Adjustment 0 0
Net Carrying Amount 4,774 5,123
Intangible Assets, Net (Including Goodwill) [Abstract]    
Accumulated Amortization (856) (507)
Intangible asset – Hepcludex    
Finite-Lived Intangible Assets [Line Items]    
Gross  Carrying Amount 845 845
Accumulated Amortization (136) (72)
Foreign Currency Translation Adjustment 0 0
Net Carrying Amount 709 773
Intangible Assets, Net (Including Goodwill) [Abstract]    
Accumulated Amortization (136) (72)
Other    
Finite-Lived Intangible Assets [Line Items]    
Gross  Carrying Amount 1,614 1,610
Accumulated Amortization (726) (650)
Foreign Currency Translation Adjustment 1 1
Net Carrying Amount 889 961
Intangible Assets, Net (Including Goodwill) [Abstract]    
Accumulated Amortization $ (726) $ (650)