2.4.0.82111100 - Disclosure - New Accounting Pronouncementstruefalsefalse1false falsefalseD2013Q2YTDhttp://www.sec.gov/CIK0000715579duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0New Accounting Pronouncement or Change in Accounting Principle, Current Period Disclosures [Abstract]2false 2us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdoptedus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">New Accounting Pronouncements</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">ASU 2013-08</font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In June 2013, the Financial Accounting Standards Boards (FASB) issued Accounting Standard Update (ASU) 2013-08, </font><font style="font-family:inherit;font-size:10pt;font-style:italic;">Financial Services &#8212; Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements</font><font style="font-family:inherit;font-size:10pt;">. The amendments in this Update modify the guidance for determining whether an entity is an investment company, update the measurement requirements for noncontrolling interests in other investment companies and require additional disclosures for investment companies under US GAAP. The amendments in the Update develop a two-tiered approach for the assessment of whether an entity is an investment company which requires an entity to possess certain fundamental characteristics while allowing judgment in assessing other typical characteristics. The amendments in this Update also revise the measurement guidance in Topic 946 such that investment companies must measure noncontrolling ownership interests in other investment companies at fair value, rather than applying the equity method of accounting to such interests.</font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The amendments in this Update are effective for an entity&#8217;s interim and annual reporting periods in fiscal years that begin after December 15, 2013. Earlier application is prohibited.</font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Corporation does not expect that this standard will have a significant impact on its consolidated financial condition or results of operations.</font></div></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for a new accounting pronouncement that has been issued but not yet adopted.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB TOPIC 11.M) -URI http://asc.fasb.org/extlink&oid=6369664&loc=d3e31137-122693 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 11 -Section M false0New Accounting PronouncementsfalseNew Accounting PronouncementsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.acnb.com/role/NewAccountingPronouncements12