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EARNINGS PER SHARE | 9 Months Ended
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Sep. 30, 2023
Earnings Per Share [Abstract] |
Earnings Per Share | EARNINGS PER SHARE
| Three Months Ended September 30, |  | Nine Months Ended September 30,
Dollars in millions, except per share data | 2023 |  | 2022 |  | 2023 |  | 2022
Net earnings attributable to BMS | $ | 1,928 |  |  | $ | 1,606 |  |  | $ | 6,263 |  |  | $ | 4,305 |
Weighted-average common shares outstanding – basic | 2,057 |  |  | 2,133 |  |  | 2,083 |  |  | 2,137 |
Incremental shares attributable to share-based compensation plans | 7 |  |  | 15 |  |  | 10 |  |  | 17 |
Weighted-average common shares outstanding – diluted | 2,064 |  |  | 2,148 |  |  | 2,093 |  |  | 2,154 |
Earnings per common share |  |  |  |  |  |  |
Basic | $ | 0.94 |  |  | $ | 0.75 |  |  | $ | 3.01 |  |  | $ | 2.01 |
Diluted | 0.93 |  |  | 0.75 |  |  | 2.99 |  |  | 2.00 |
The total number of potential shares of common stock excluded from the diluted earnings per common share computation because of the antidilutive impact was not material for the three and nine months ended September 30, 2023 and 2022.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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