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EARNINGS PER SHARE (Details) (USD $) | 12 Months Ended
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Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Numerator used in basic and diluted earnings per share: |  |  |
Net income (loss) attributable to Daqo New Energy Corp. ordinary shareholders-basic | $ (70,943,484) | $ (111,928,891) | $ 33,323,952
Net income (loss) attributable to Daqo New Energy Corp. ordinary shareholders-diluted | $ (70,943,484) | $ (111,928,891) | $ 33,323,952
Denominator used in basic and diluted earnings per share: |  |  |
Share options |  |  |
Weighted average number of ordinary shares outstanding used in computing earnings per share - basic and diluted | 173,068,420 | 175,067,343 | 175,714,103
NET INCOME (LOSS) ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE - Basic and Diluted | $ (0.41) | $ (0.64) | $ 0.19
Outstanding employee options excluded from computation of diluted earnings per share | 6,371,250 | 7,179,500 | 6,805,000

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- Definition The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. + References No definition available. + Details
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- Definition Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1377-109256 + Details
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