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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Accounting Policies [Abstract] |
Schedule of Computation of Basic and Diluted Earnings Per Share | The table below presents the computation of basic and diluted earnings per share (in millions, except for per share information):
| Years Ended December 31,
| 2023 |  | 2022 |  | 2021
Basic: |  |  |  |  |
Net income attributable to Edwards Lifesciences Corporation | $ | 1,402.4 |  |  | $ | 1,521.9 |  |  | $ | 1,503.1 |
Weighted-average shares outstanding | 606.7 |  |  | 619.0 |  |  | 623.3 |
Basic earnings per share | $ | 2.31 |  |  | $ | 2.46 |  |  | $ | 2.41 |
Diluted: |  |  |  |  |
Net income attributable to Edwards Lifesciences Corporation | $ | 1,402.4 |  |  | $ | 1,521.9 |  |  | $ | 1,503.1 |
Weighted-average shares outstanding | 606.7 |  |  | 619.0 |  |  | 623.3 |
Dilutive effect of stock plans | 2.7 |  |  | 5.2 |  |  | 7.9 |
Dilutive weighted-average shares outstanding | 609.4 |  |  | 624.2 |  |  | 631.2 |
Diluted earnings per share | $ | 2.30 |  |  | $ | 2.44 |  |  | $ | 2.38 |
Schedule of Stock-Based Compensation Expense | Total stock-based compensation expense was as follows (in millions):
| Years Ended December 31,
| 2023 |  | 2022 |  | 2021
Cost of sales | $ | 23.6 |  |  | $ | 22.8 |  |  | $ | 20.4 |
Selling, general, and administrative expenses | 82.4 |  |  | 75.3 |  |  | 65.6 |
Research and development expenses | 33.4 |  |  | 28.7 |  |  | 23.3 |
Total stock-based compensation expense | 139.4 |  |  | 126.8 |  |  | 109.3 |
Income tax benefit | (24.1) |  |  | (21.6) |  |  | (18.9) |
Total stock-based compensation expense, net of tax | $ | 115.3 |  |  | $ | 105.2 |  |  | $ | 90.4 |

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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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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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