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EARNINGS AND DIVIDENDS PER SHARE (Tables) | 3 Months Ended
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Mar. 31, 2021
Earnings Per Share [Abstract] |
Earnings per share, basic and diluted | The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:
| First Quarter |  |
(In millions, except per share amounts) | 2021 |  | 2020 |  |  |  |
Numerator |  |  |  |  |  |  |
Earnings attributable to Eastman, net of tax | $ | 274 |  |  | $ | 258 |  |  |  |  |
Denominator |  |  |  |  |  |  |
Weighted average shares used for basic EPS | 136.1 |  | 136.0 |  |  |  |
Dilutive effect of stock options and other awards | 1.5 |  | 0.5 |  |  |  |
Weighted average shares used for diluted EPS | 137.6 |  | 136.5 |  |  |  |
(Calculated using whole dollars and shares) |  |  |  |  |  |  |
EPS |  |  |  |  |  |  |
Basic | $ | 2.01 |  |  | $ | 1.90 |  |  |  |  |
Diluted | $ | 1.99 |  |  | $ | 1.89 |  |  |  |  |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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