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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2013
EARNINGS PER SHARE [Abstract] |
EARNINGS PER SHARE | 16. EARNINGS PER SHARE The calculation of earnings per share is as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
Numerator used in basic and diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Daqo New Energy Corp. ordinary shareholders-basic and diluted |  | $ | 33,323,952 |  |  | $ | (111,928,891 | ) |  | $ | (70,943,484 | )
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 |  |  | 175,714,103 |  |  |  | 175,067,343 |  |  |  | 173,068,420 |
NET INCOME (LOSS) ATTRIBUTABLE TO DAQO NEW ENERGY CORP. PER ORDINARY SHARE-Basic and Diluted |  | $ | 0.19 |  |  | $ | (0.64 | ) |  | $ | (0.41 | )
Outstanding employee options totaling of 6,805,000, 7,179,500 and 6,371,250 were excluded from the computation of diluted earnings per share as their effects would have been anti-dilutive for the year ended December 31, 2011, 2012 and 2013, respectively.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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