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SUBSEQUENT EVENT | 6 Months Ended
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Jun. 30, 2020
Subsequent Events [Abstract] |
SUBSEQUENT EVENT | SUBSEQUENT EVENT On August 6, 2020, the Company announced that it intends to spin off its eye-health business into an independent publicly traded entity (“NewCo”) from the remainder of Bausch Health. The spinoff will establish two separate companies that include: •.A fully integrated, pure play eye-health company built on the iconic Bausch + Lomb brand and long history of innovation; and •.A diversified pharmaceutical company with leading positions in gastroenterology, aesthetics/dermatology, neurology and international pharmaceuticals. NewCo, will consist of Bausch Health’s global vision care, surgical, consumer and ophthalmic Rx businesses. The remaining Bausch Health business, will comprise a diversified portfolio of leading durable brands across the Salix, International Rx, Solta, neurology and medical dermatology businesses. The timing of the anticipated spinoff will be subject to certain conditions, including final approval by the Company’s Board of Directors and any shareholder vote requirements that may be applicable. There can be no assurance that a transaction will occur.

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- Definition The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 855 -URI http://asc.fasb.org/topic&trid=2122774 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 855 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662 + Details
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