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EARNINGS PER SHARE CALCULATIONS (Earnings Per Share Calculation - Diluted) (Details) - $ / shares
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2016
Earnings Per Share [Abstract]    
Net income attributable to The Dow Chemical Company, diluted $ 0.72 $ 3.50
Preferred stock dividends, diluted [1] (0.00) (0.00)
Net income attributable to participating securities, diluted [2] (0.02) (0.01)
Earnings per common share - diluted $ 0.70 $ 3.49
[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. As a result of this conversion, no shares of Preferred Stock are issued or outstanding.
[2] Deferred stock awards are considered participating securities due to Dow's practice of paying dividend equivalents on unvested shares.