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EARNINGS PER SHARE (Tables) | 9 Months Ended
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Sep. 30, 2023
Earnings Per Share [Abstract] |
Schedule of Earnings/(Loss) Per Share, Basic and Diluted |
| 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 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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