v3.8.0.1

Note 11 - Income Taxes (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
Note 11 - Income Taxes (Details Textual) - USD ($)	Jun. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Operating Loss Carryforwards		$ 5,500,000
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves		4,200,000
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Bad Debt Reserve for Tax Purposes of Qualified Lender		1,600,000		$ 1,600,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount			$ 897,000
Unrecognized Tax Benefits, Income Tax Penalties Expense		0	$ 0
NUBILs [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 900,000
Domestic Tax Authority [Member] \| Maximum [Member]
Operating Loss Carryforwards		405,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards		$ 0

Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from reserves, classified as other.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 25
-Paragraph 20
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=96869850&loc=d3e28680-109314

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319

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Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to bad debt reserve for tax purposes of a qualified lender.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 740
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6479915&loc=d3e66715-112838

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- Definition

Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

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Amount of expense for penalties related to a tax position claimed or expected to be claimed in the tax return.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319

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Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=84176650&loc=d3e32123-109318

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BEAR STATE FINANCIAL, INC. 10-Q