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(LOSS)/EARNINGS PER SHARE (Tables)
3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
Schedule of Earnings/(Loss) Per Share, Basic and Diluted
Three Months Ended March 31,
Dollars in millions, except per share data20242023
Net (loss)/earnings attributable to BMS
$(11,911)$2,262 
Weighted-average common shares outstanding – basic2,023 2,099 
Incremental shares attributable to share-based compensation plans— 14 
Weighted-average common shares outstanding – diluted2,023 2,113 
(Loss)/Earnings per common share
Basic$(5.89)$1.08 
Diluted(5.89)1.07