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STOCKHOLDERS' EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2015
Stockholders' Equity Note [Abstract] |
Schedule of Reconciliation of the Changes in Stockholders' Equity | A reconciliation of the changes in stockholders' equity for 2015, 2014, and 2013 is provided below:
(Dollars in millions) | Common Stock at Par Value $ |  | Paid-in Capital $ |  | Retained Earnings $ |  | Accumulated Other Comprehensive Income (Loss) $ |  | Treasury Stock at Cost $ |  | Total Stockholders' Equity Attributed to Eastman $ |  | Noncontrolling Interest $ |  | Total Stockholders' Equity $
Balance at December 31, 2012 | 2 |  |  | 1,709 |  |  | 3,038 |  |  | 123 |  |  | (1,929 | ) |  | 2,943 |  |  | 85 |  |  | 3,028 |
Net Earnings | — |  |  | — |  |  | 1,165 |  |  | — |  |  | — |  |  | 1,165 |  |  | 7 |  |  | 1,172 |
Cash Dividends (1) | — |  |  | — |  |  | (191 | ) |  | — |  |  | — |  |  | (191 | ) |  | — |  |  | (191 | )
Other Comprehensive Income | — |  |  | — |  |  | — |  |  | 48 |  |  | — |  |  | 48 |  |  | — |  |  | 48 |
Share-Based Compensation Expense (2) | — |  |  | 39 |  |  | — |  |  | — |  |  | — |  |  | 39 |  |  | — |  |  | 39 |
Stock Option Exercises | — |  |  | 12 |  |  | — |  |  | — |  |  | — |  |  | 12 |  |  | — |  |  | 12 |
Shares Issued for Business Combination | — |  |  | 16 |  |  | — |  |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Other (3) | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |  |  | 2 |
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (238 | ) |  | (238 | ) |  | — |  |  | (238 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (13 | ) |  | (13 | )
Balance at December 31, 2013 | 2 |  |  | 1,778 |  |  | 4,012 |  |  | 171 |  |  | (2,167 | ) |  | 3,796 |  |  | 79 |  |  | 3,875 |
Net Earnings | — |  |  | — |  |  | 751 |  |  | — |  |  | — |  |  | 751 |  |  | 6 |  |  | 757 |
Cash Dividends (1) | — |  |  | — |  |  | (218 | ) |  | — |  |  | — |  |  | (218 | ) |  | — |  |  | (218 | )
Other Comprehensive Loss | — |  |  | — |  |  | — |  |  | (448 | ) |  | — |  |  | (448 | ) |  | — |  |  | (448 | )
Share-Based Compensation Expense (2) | — |  |  | 28 |  |  | — |  |  | — |  |  | — |  |  | 28 |  |  | — |  |  | 28 |
Stock Option Exercises | — |  |  | 13 |  |  | — |  |  | — |  |  | — |  |  | 13 |  |  | — |  |  | 13 |
Other (3) | — |  |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | (2 | ) |  | (1 | ) |  | (3 | )
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (410 | ) |  | (410 | ) |  | — |  |  | (410 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4 | ) |  | (4 | )
Balance at December 31, 2014 | 2 |  |  | 1,817 |  |  | 4,545 |  |  | (277 | ) |  | (2,577 | ) |  | 3,510 |  |  | 80 |  |  | 3,590 |
Net Earnings | — |  |  | — |  |  | 848 |  |  | — |  |  | — |  |  | 848 |  |  | 6 |  |  | 854 |
Cash Dividends (1) | — |  |  | — |  |  | (247 | ) |  | — |  |  | — |  |  | (247 | ) |  | — |  |  | (247 | )
Other Comprehensive Loss | — |  |  | — |  |  | — |  |  | (113 | ) |  | — |  |  | (113 | ) |  | — |  |  | (113 | )
Share-Based Compensation Expense (2) | — |  |  | 37 |  |  | — |  |  | — |  |  | — |  |  | 37 |  |  | — |  |  | 37 |
Stock Option Exercises | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | 8 |
Other (3) | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (103 | ) |  | (103 | ) |  | — |  |  | (103 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | (6 | )
Balance at December 31, 2015 | 2 |  |  | 1,863 |  |  | 5,146 |  |  | (390 | ) |  | (2,680 | ) |  | 3,941 |  |  | 80 |  |  | 4,021 |
(1) | Includes cash dividends paid and dividends declared, but unpaid.
(2) | Includes the fair value of equity share-based awards recognized for share-based compensation.
(3) | Paid in capital includes tax benefits/charges relating to the difference between the amounts deductible for federal income taxes over the amounts charged to income for book value purposes have been adjusted to paid-in capital and other items. Equity attributable to noncontrolling interest includes adjustments for currency revaluation.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
| For years ended December 31,
(In millions, except per share amounts) | 2015 |  | 2014 |  | 2013
Numerator |  |  |  |  |
Earnings attributable to Eastman stockholders: |  |  |  |  |
Earnings from continuing operations, net of tax | $ | 848 |  |  | $ | 749 |  |  | $ | 1,165 |
Denominator |  |  |  |  |
Weighted average shares used for basic EPS | 148.6 |  |  | 149.5 |  |  | 154.0 |
Dilutive effect of stock options and other award plans | 1.2 |  |  | 1.6 |  |  | 2.5 |
Weighted average shares used for diluted EPS | 149.8 |  |  | 151.1 |  |  | 156.5 |
EPS from continuing operations (1) |  |  |  |  |
Basic | $ | 5.71 |  |  | $ | 5.01 |  |  | $ | 7.57 |
Diluted | $ | 5.66 |  |  | $ | 4.95 |  |  | $ | 7.44 |
Schedule of Shares of Common Stock Issued |
| For years ended December 31,
Shares of common stock issued (1) | 2015 |  | 2014 |  | 2013
Balance at beginning of year | 216,256,971 |  |  | 215,131,237 |  |  | 213,406,523 |
Issued for employee compensation and benefit plans | 642,993 |  |  | 1,125,734 |  |  | 1,455,030 |
Issued for Solutia acquisition and related warrants | — |  |  | — |  |  | 269,684 |
Balance at end of year | 216,899,964 |  |  | 216,256,971 |  |  | 215,131,237 |
Schedule of Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss), Net of Tax
(Dollars in millions) | Cumulative Translation Adjustment $ |  | Benefit Plans Unrecognized Prior Service Credits $ |  | Unrealized Gains (Losses) on Cash Flow Hedges $ |  | Unrealized Losses on Investments $ |  | Accumulated Other Comprehensive Income (Loss) $
Balance at December 31, 2013 | 133 |  |  | 78 |  |  | (39 | ) |  | (1 | ) |  | 171 |
Period change | (201 | ) |  | (17 | ) |  | (230 | ) |  | — |  |  | (448 | )
Balance at December 31, 2014 | (68 | ) |  | 61 |  |  | (269 | ) |  | (1 | ) |  | (277 | )
Period change | (216 | ) |  | 68 |  |  | 35 |  |  | — |  |  | (113 | )
Balance at December 31, 2015 | (284 | ) |  | 129 |  |  | (234 | ) |  | (1 | ) |  | (390 | )
Schedule of Components of Comprehensive Income (Loss) Before Tax and Net of Tax Effects | Components of other comprehensive income recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
| For years ended December 31,
| 2015 |  | 2014 |  | 2013
(Dollars in millions) | Before Tax |  | Net of Tax |  | Before Tax |  | Net of Tax |  | Before Tax |  | Net of Tax
Other comprehensive income (loss) |  |  |  |  |  |  |  |  |  |  |
Change in cumulative translation adjustment | $ | (216 | ) |  | $ | (216 | ) |  | $ | (201 | ) |  | $ | (201 | ) |  | $ | 27 |  |  | $ | 28 |
Defined benefit pension and other postretirement benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit arising during the period | 140 |  |  | 87 |  |  | — |  |  | — |  |  | 47 |  |  | 29 |
Amortization of unrecognized prior service credits included in net periodic costs | (30 | ) |  | (19 | ) |  | (28 | ) |  | (17 | ) |  | (26 | ) |  | (16 | )
Change in defined benefit pension and other postretirement benefit plans | 110 |  |  | 68 |  |  | (28 | ) |  | (17 | ) |  | 21 |  |  | 13 |
Derivatives and hedging: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized (loss) gain | (78 | ) |  | (48 | ) |  | (371 | ) |  | (230 | ) |  | 10 |  |  | 6 |
Reclassification adjustment for loss (gain) included in net income | 134 |  |  | 83 |  |  | — |  |  | — |  |  | 2 |  |  | 1 |
Change in derivatives and hedging | 56 |  |  | 35 |  |  | (371 | ) |  | (230 | ) |  | 12 |  |  | 7 |
Total other comprehensive income (loss) | $ | (50 | ) |  | $ | (113 | ) |  | $ | (600 | ) |  | $ | (448 | ) |  | $ | 60 |  |  | $ | 48 |
For additional information regarding the impact of reclassifications into earnings, refer to Note 10, "Derivatives" and Note 11, "Retirement Plans".

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