XML 23 R11.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Earnings Per Share and Restricted Stock Plan | 6 Months Ended
--- | ---
Jun. 30, 2017
Earnings Per Share [Abstract] |
Earnings Per Share and Restricted Stock Plan | Earnings Per Share and Restricted Stock Plan The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 6,066,675 and 6,043,522 weighted average shares of common stock outstanding for the six months ended June 30, 2017 and 2016, respectively, and 6,068,673 and 6,046,489 for the three months ended June 30, 2017 and 2016, respectively. All outstanding unvested restricted stock awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. The Corporation has a restricted stock plan available to selected officers and employees of the Bank to advance the best interest of the Corporation and its shareholders. The plan provides those persons who have responsibility for its growth with additional incentive by allowing them to acquire ownership in the Corporation and, thereby, encouraging them to contribute to the success of the Corporation. Plan expense is recognized over the vesting period of the stock issued under the plan. As of June 30, 2017, 19,301 shares were issued under this plan, of which 12,693 were fully vested. 2,064 shares vested during the three months ended June 30, 2017; the remaining 6,608 will vest over the next year. $61,000 of compensation expenses related to the grants were recognized during the three months ended June 30, 2017, and $120,000 of compensation expenses related to the grants were recognized during the six months ended June 30, 2017. $59,000 of compensation expenses related to the grants were recognized during the three and six months ended June 30, 2016.

X
- Definition Earnings Per Share and Disclosure of Compensation Related Costs, Share-based Payments [Text Block] + References No definition available. + Details
Name: | acnb_EarningsPerShareandDisclosureofCompensationRelatedCostsSharebasedPaymentsTextBlock
Namespace Prefix: | acnb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration