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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Earnings Per Share [Abstract]        
Earnings from continuing operations, net of tax $ 256 $ 210 $ 724 $ 733
Net earnings attributable to Eastman $ 256 $ 210 $ 724 $ 735
Weighted average shares used for basic EPS (in shares) 148,600,000 148,700,000 148,600,000 149,800,000
Dilutive effect of stock options and other awards 1,200,000 1,600,000 1,200,000 1,700,000
Weighted average shares used for diluted EPS (in shares) 149,800,000 150,300,000 149,800,000 151,500,000
Earnings from continuing operations, basic [1] $ 1.73 $ 1.41 $ 4.87 $ 4.89
Earnings from continuing operations, diluted [1] $ 1.71 $ 1.39 $ 4.83 $ 4.83
Underlying options excluded from the computation of diluted earnings per share (in shares) 773,643 210,143 264,043 210,143
Shares repurchased (in shares) 221,578 618,896 656,578 4,945,452
Cash dividends declared (per share) $ 0.40 $ 0.35 $ 1.20 $ 1.05
[1] Earnings per share are calculated using whole dollars and shares.