EARNINGS PER SHARE CALCULATIONS (Tables)

6 Months Ended

Jun. 30, 2014

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Net Income for Earnings Per Share Calculations - Basic	Three Months Ended						Six Months Ended
In millions	Jun 30, 2014			Jun 30, 2013			Jun 30, 2014			Jun 30, 2013
Net income attributable to The Dow Chemical Company	$	967		$	2,425		$	2,016		$	3,060
Preferred stock dividends	(85		)	(85		)	(170		)	(170		)
Net income attributable to participating securities (1)	(6		)	(20		)	(14		)	(25		)
Net income attributable to common stockholders	$	876		$	2,320		$	1,832		$	2,865

Earnings Per Share Calculations - Basic	Three Months Ended						Six Months Ended
Dollars per share	Jun 30, 2014			Jun 30, 2013			Jun 30, 2014			Jun 30, 2013
Net income attributable to The Dow Chemical Company	$	0.82		$	2.05		$	1.70		$	2.58
Preferred stock dividends	(0.07		)	(0.07		)	(0.14		)	(0.14		)
Net income attributable to participating securities (1)	(0.01		)	(0.02		)	(0.02		)	(0.02		)
Net income attributable to common stockholders	$	0.74		$	1.96		$	1.54		$	2.42

Net Income for Earnings Per Share Calculations - Diluted	Three Months Ended						Six Months Ended
In millions	Jun 30, 2014			Jun 30, 2013			Jun 30, 2014			Jun 30, 2013
Net income attributable to The Dow Chemical Company	$	967		$	2,425		$	2,016		$	3,060
Preferred stock dividends (2)	(85		)	—			(170		)	—
Net income attributable to participating securities (1)	(6		)	(20		)	(14		)	(25		)
Net income attributable to common stockholders	$	876		$	2,405		$	1,832		$	3,035

Earnings Per Share Calculations - Diluted	Three Months Ended						Six Months Ended
Dollars per share	Jun 30, 2014			Jun 30, 2013			Jun 30, 2014			Jun 30, 2013
Net income attributable to The Dow Chemical Company	$	0.81		$	1.89		$	1.67		$	2.38
Preferred stock dividends (2)	(0.07		)	—			(0.14		)	—
Net income attributable to participating securities (1)	(0.01		)	(0.02		)	(0.01		)	(0.02		)
Net income attributable to common stockholders	$	0.73		$	1.87		$	1.52		$	2.36

Share Count Information	Three Months Ended		Six Months Ended
Shares in millions	Jun 30, 2014	Jun 30, 2013	Jun 30, 2014	Jun 30, 2013
Weighted-average common shares - basic	1,178.9	1,186.1	1,184.7	1,183.6
Plus dilutive effect of stock options and awards	16.3	5.3	16.8	5.9
Plus dilutive effect of assumed conversion of preferred stock (3)	—	96.8	—	96.8
Weighted-average common shares - diluted	1,195.2	1,288.2	1,201.5	1,286.3
Stock options and deferred stock awards excluded from EPS calculations (4)	7.1	69.0	6.4	65.1

(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 for the three- and six-month periods ended June 30, 2014 because the effect of adding them back would have been antidilutive.

(3) Conversion of the Company's 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 for the three- and six-month periods ended June 30, 2014 because the effect of including them would have been antidilutive.

(4) 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.