Attached files

file filename
EX-99.3 - UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION OF BRISTOL-MYERS SQ - BRISTOL MYERS SQUIBB COex99_3.htm
EX-99.2 - UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF CELGENE CORPORATION AND - BRISTOL MYERS SQUIBB COex99_2.htm
EX-99.1 - HISTORICAL AUDITED CONSOLIDATED FINANCIAL STATEMENTS AND FINANCIAL STATEMENT SCH - BRISTOL MYERS SQUIBB COex99_1.htm
8-K/A - CURRENT REPORT ON FORM 8-K/A - BRISTOL MYERS SQUIBB COform8ka.htm

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the registration statement (Nos. 333-114107 and 333-227304) on Form S-3, (No. 333-229464) on Form S-4, and (Nos. 3330856, 3338411, 3338587, 33347403, 3352691, 333075602, 33302873, 33365424, 333182405, 333-235254) on Form S-8 of Bristol-Myers Squibb Company of our reports dated February 26, 2019, with respect to the consolidated balance sheets of Celgene Corporation as of December 31, 2018 and 2017, the related consolidated statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2018, the related notes, and the consolidated financial statement schedule, “Schedule II - Valuation and Qualifying Accounts” (collectively, the “consolidated financial statements”), and the effectiveness of internal control over financial reporting as of December 31, 2018, which reports appear in the Form 8‑K/A of Bristol-Myers Squibb Company dated February 5, 2020.  As discussed in Note 1 to the consolidated financial statements, on January 1, 2018, the Company adopted on a prospective basis FASB Accounting Standards Update No. 2016-01, "Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities" and Accounting Standards Update No. 2018-03, “Technical Corrections and Improvements to Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities" which requires accounting for certain equity investments and financial liabilities under the fair value option with changes in fair value recognized in Net income. The Company recognized a cumulative effect adjustment of $731 million to Retained Earnings on January 1, 2018 due to the adoption of these new accounting standards.

/s/ KPMG LLP

Short Hills, New Jersey
February 4, 2020