XML 44 R45.htm IDEA: XBRL DOCUMENT v3.3.0.814

DERIVATIVES Part 1 (Details) T in Thousands, € in Millions, ¥ in Millions, bbl in Millions, MMBTU in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2015 bbl	Sep. 30, 2015 T	Sep. 30, 2015 MMBTU	Sep. 30, 2015 JPY (¥)	Sep. 30, 2015 USD ($)	Sep. 30, 2015 EUR (€)	Dec. 31, 2014 bbl	Dec. 31, 2014 T	Dec. 31, 2014 MMBTU	Dec. 31, 2014 JPY (¥)	Dec. 31, 2014 USD ($)	Dec. 31, 2014 EUR (€)
Hedging Programs [Abstract]
Objectives for Using Derivative Instruments	The Company is exposed to market risks, such as changes in foreign currency exchange rates, commodity prices, and interest rates. To mitigate these market risks and their effects on the cash flows of the underlying transaction, the Company uses various derivative financial instruments when appropriate in accordance with the Company's hedging strategy and policies. Designation is performed on a specific exposure basis to support hedge accounting. The changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the anticipated cash flows of the underlying exposures being hedged. The Company does not enter into derivative transactions for speculative purposes.
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset					$ 150						$ 134
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value					463						508
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member] | Interest Rate Contract [Member]
Derivative [Line Items]
Derivative, Notional Amount					275						275
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity Contract [Member] | Raw Materials [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	25	8					33	30
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity Contract [Member] | Energy Related Derivative [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount | MMBTU			28						25
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Commodity Contract [Member] | Contract ethylene sales contracts [Member]
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount | T		0						14
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Foreign Exchange Contract [Member] | Euro Member Countries, Euro
Derivative [Line Items]
Derivative, Notional Amount					795	€ 696					1,000	€ 810
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Foreign Exchange Contract [Member] | Japan, Yen
Derivative [Line Items]
Derivative, Notional Amount				¥ 3,000	25					¥ 4,800	40
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Interest Rate Swap [Member]
Derivative [Line Items]
Derivative, Notional Amount					$ 500						$ 500

X

- References

No definition available.

+ Details

Name:	emn_HedgingProgramsAbstract
Namespace Prefix:	emn_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Aggregate notional amount of derivative expressed in nonmonetary units. For example, the number of barrels specified in a fuel oil forward purchase contract.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Article 12



-Section 13



-Sentence Column B

+ Details

Name:	invest_DerivativeNonmonetaryNotionalAmount
Namespace Prefix:	invest_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Aggregate notional amount specified by the derivative(s). Expressed as an absolute value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Regulation S-X (SX)



-Number 210



-Article 12



-Section 13



-Sentence Column B

+ Details

Name:	invest_DerivativeNotionalAmount
Namespace Prefix:	invest_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Fair value of all liability derivatives designated as cash flow hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 4B



-Subparagraph (c)(1)



-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959

+ Details

Name:	us-gaap_CashFlowHedgeDerivativeInstrumentLiabilitiesAtFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 20



-Section 50



-Paragraph 3



-Subparagraph (a)



-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 4B



-Subparagraph (a),(c)



-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 20



-Section 55



-Paragraph 7



-URI http://asc.fasb.org/extlink&oid=51825145&loc=SL20226000-175313



Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 860



-SubTopic 20



-Section 50



-Paragraph 4D



-Subparagraph (c)(2)



-URI http://asc.fasb.org/extlink&oid=51814546&loc=SL51823488-111719

+ Details

Name:	us-gaap_DerivativeFairValueOfDerivativeAsset
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_DerivativeLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Description of the reasons for holding or issuing derivative instruments and nonderivative hedging instruments. Includes discussion of the objectives for holding or issuing derivative instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. The description generally distinguishes between derivative and nonderivative instruments by the types of hedging relationships and between those instruments used for risk management purposes and those used for other purposes. Information about those instruments is disclosed in the context of each instrument's primary underlying risk exposure (for example, interest rate, credit, foreign exchange rate, interest rate and foreign exchange rate, or overall price).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 5



-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41641-113959



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 1



-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579240-113959



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 1A



-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5579245-113959



Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 2



-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41620-113959



Reference 5: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 815



-SubTopic 10



-Section 50



-Paragraph 1B



-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5580258-113959

+ Details

Name:	us-gaap_ObjectivesForUsingDerivativeInstruments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_FairValueHedgingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateContractMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_CashFlowHedgingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityContractMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeByNatureAxis=us-gaap_PublicUtilitiesInventoryRawMaterialsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeByNatureAxis=us-gaap_EnergyRelatedDerivativeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeByNatureAxis=emn_ContractethylenesalescontractsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForeignExchangeContractMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_CurrencyAxis=currency_EUR
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_CurrencyAxis=currency_JPY
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateSwapMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: