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EARNINGS PER SHARE (Notes) | 9 Months Ended
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Sep. 30, 2023
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | EARNINGS PER SHARE CALCULATIONS The following tables provide earnings per share calculations for Dow Inc. for the three and nine months ended September 30, 2023 and 2022. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries.
Net Income for Earnings Per Share Calculations | Three Months Ended | Nine Months Ended
In millions | Sep 30, 2023 | Sep 30, 2022 | Sep 30, 2023 | Sep 30, 2022
Net income | $ | 327 |  | $ | 760 |  | $ | 755 |  | $ | 3,993 |
Net income attributable to noncontrolling interests | 25 |  | 21 |  | 61 |  | 24 |
Net income attributable to participating securities 1 | 2 |  | 4 |  | 8 |  | 21 |
Net income attributable to common stockholders | $ | 300 |  | $ | 735 |  | $ | 686 |  | $ | 3,948 |
Earnings Per Share - Basic and Diluted | Three Months Ended | Nine Months Ended
Dollars per share | Sep 30, 2023 | Sep 30, 2022 | Sep 30, 2023 | Sep 30, 2022
Earnings per common share - basic | $ | 0.43 |  | $ | 1.03 |  | $ | 0.97 |  | $ | 5.45 |
Earnings per common share - diluted | $ | 0.42 |  | $ | 1.02 |  | $ | 0.97 |  | $ | 5.41 |
Share Count Information | Three Months Ended | Nine Months Ended
Shares in millions | Sep 30, 2023 | Sep 30, 2022 | Sep 30, 2023 | Sep 30, 2022
Weighted-average common shares outstanding - basic | 704.0 |  | 714.3 |  | 706.4 |  | 724.9 |
Plus dilutive effect of equity compensation plans | 3.5 |  | 3.8 |  | 3.3 |  | 4.9 |
Weighted-average common shares outstanding - diluted | 707.5 |  | 718.1 |  | 709.7 |  | 729.8 |
Stock options and restricted stock units excluded from EPS calculations 2 | 9.3 |  | 9.7 |  | 9.8 |  | 6.8 |
1.Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares. 2.These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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