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EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Diluted) (Details) - $ / shares
3 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Earnings Per Share [Abstract]    
Net income attributable to The Dow Chemical Company, diluted $ 0.72 $ 0.23
Preferred stock dividends, diluted [1] (0.00) (0.08) [2]
Net income attributable to participating securities, diluted [3] (0.00) (0.00)
Earnings per common share - diluted $ 0.72 $ 0.15
[1] On December 30, 2016, the Company converted its outstanding shares of Cumulative Convertible Perpetual Preferred Stock, Series A ("Preferred Stock") into shares of the Company's common stock.
[2] Preferred stock dividends were not added back in the calculation of diluted earnings per share for the three months ended March 31, 2016, because the effect of adding them back would have been antidilutive.
[3] Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.