EARNINGS PER SHARE CALCULATIONS (Tables)

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Net Income [Table Text Block]

Net Income for Earnings Per Share Calculations	Three Months Ended
In millions	Mar 31, 2014			Mar 31, 2013
Net income	$	1,066		$	660
Net income attributable to noncontrolling interests	(17		)	(25		)
Net income attributable to The Dow Chemical Company	$	1,049		$	635
Preferred stock dividends	(85		)	(85		)
Net income attributable to participating securities (1)	(8		)	(5		)
Net income attributable to common stockholders	$	956		$	545

Earnings Per Share Calculation - Basic

Earnings Per Share Calculations - Basic	Three Months Ended
Dollars per share	Mar 31, 2014			Mar 31, 2013
Net income	$	0.89		$	0.55
Net income attributable to noncontrolling interests	(0.01		)	(0.02		)
Net income attributable to The Dow Chemical Company	$	0.88		$	0.53
Preferred stock dividends	(0.07		)	(0.07		)
Net income attributable to participating securities (1)	(0.01		)	—
Net income attributable to common stockholders	$	0.80		$	0.46

Earnings Per Share Calculation - Diluted

Earnings Per Share Calculations - Diluted	Three Months Ended
Dollars per share	Mar 31, 2014			Mar 31, 2013
Net income	$	0.88		$	0.55
Net income attributable to noncontrolling interests	(0.01		)	(0.02		)
Net income attributable to The Dow Chemical Company	$	0.87		$	0.53
Preferred stock dividends (2)	(0.07		)	(0.07		)
Net income attributable to participating securities (1)	(0.01		)	—
Net income attributable to common stockholders	$	0.79		$	0.46

Schedule of Weighted Average Number of Shares [Table Text Block]

Share Count Information	Three Months Ended
Shares in millions	Mar 31, 2014	Mar 31, 2013
Weighted-average common shares - basic	1,190.6	1,181.1
Plus dilutive effect of stock options and awards	17.1	6.5
Weighted-average common shares - diluted	1,207.7	1,187.6
Stock options and deferred stock awards excluded from EPS calculations (3)	5.7	61.3
Conversion of preferred stock excluded from EPS calculation (4)	96.8	96.8

(1) Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.

(2) Preferred stock dividends were not added back in the calculation of diluted earnings per share because the effect of adding them back would have been antidilutive.

(3) These outstanding options to purchase shares of common stock and deferred stock awards were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.

(4) Conversion of the Cumulative Convertible Perpetual Preferred Stock, Series A into shares of the Company's common stock was excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.