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EARNINGS PER SHARE CALCULATIONS (Net Income) (Details) (USD $)
In Millions
3 Months Ended9 Months Ended
Sep. 30, 2011
Sep. 30, 2010
Sep. 30, 2011
Sep. 30, 2010
Earnings Per Share [Abstract]    
Net Income$ 903$ 597$ 2,701$ 1,808
Net income attributable to noncontrolling interests(3)0(24)(9)
Net Income attributable to The Dow Chemical Company9005972,6771,799
Preferred stock dividends(85)(85)(255)(255)
Net Income Available for The Dow Chemical Company Common Stockholders8155122,4221,544
Net income attributable to participating securities(11)[1] (31)[1] 
Net income attributable to common stockholders$ 804 $ 2,391 
[1]Accounting Standards Codification Topic 260, "Earnings per Share," requires enterprises with participating securities to use the two-class method to calculate earnings per share and to report the most dilutive earnings per share amount. Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares. The impact on earnings per share in 2010 using the two-class method was immaterial.