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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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

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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

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