Acquisition and Transition Costs, Special Charges and Intangible Asset Amortization	9 Months Ended
Sep. 30, 2015
Business Combinations [Abstract]
Acquisition and Transition Costs, Special Charges and Intangible Asset Amortization	Acquisition and Transition Costs, Special Charges and Intangible Asset Amortization Acquisition and Transition Costs The Company recognized $538 and $1,939 for the three and nine months ended September 30, 2015, respectively, and $4,122 and $5,238 for the three and nine months ended September 30, 2014, respectively, as Acquisition and Transition Costs incurred in connection with acquisitions and other ongoing business development initiatives. These costs are primarily comprised of professional fees for legal and other services. In May 2015, the Company entered into an agreement to acquire a 100% interest in Kuna & Co. KG, a Frankfurt-based investment banking advisory boutique, for $8,400. This transaction closed on July 2, 2015. The Company’s consideration for this transaction included the payment of €3,000, or $3,335, of cash at closing, as well as deferred cash consideration of €2,000, or $2,223, payable €500 on each of the four anniversary dates of the closing beginning in 2017, and contingent cash consideration which will be settled at various dates through 2020. The contingent consideration has a fair value of $2,195 as of September 30, 2015. Payment of the contingent consideration is dependent on the business meeting certain revenue performance targets. This transaction resulted in the Company recognizing goodwill of $5,476 and intangible assets relating to advisory backlog of $2,900, recognized in the Investment Banking Segment. The intangible assets are being amortized over an estimated useful life of one year. The Company recognized $1,932 of amortization expense related to these intangible assets for the three months ended September 30, 2015. The Company did not consider the acquisition of Kuna & Co. KG to be significant to its financial condition, results of operations or cash flows. Special Charges The Company recognized $28,000 and $33,499 for the three and nine months ended September 30, 2015, respectively, as Special Charges incurred related to an impairment charge of $28,000 in the third quarter of 2015 associated with the impairment of goodwill in the Company's Institutional Asset Management reporting unit, separation benefits and costs associated with the termination of certain contracts within the Company’s Evercore ISI business and the finalization of a matter associated with the wind-down of the Company’s U.S. Private Equity business. See below for further information. The Company recognized $3,732 for the three and nine months ended September 30, 2014 as Special Charges incurred related to termination benefits, primarily consisting of cash severance and the acceleration of the vesting of restricted stock units, as well as the write-off of leasehold improvements in the Institutional Equities business. Impairment Assessment During the third quarter of 2015, the Institutional Asset Management reporting unit was impacted by adverse market and operating conditions, including a decline in AUM that was greater than anticipated at the time of the Company’s previous Step 1 impairment assessment, investment performance below benchmarks and lower market multiples for asset managers in response to market volatility during the third quarter. As a result, the Company determined that the Step 1 impairment assessment criteria were satisfied, as contemplated by ASC 350, “Goodwill and Other Intangible Assets,” for the goodwill in its Institutional Asset Management reporting unit as of August 31, 2015. The amount of Goodwill allocated to the Institutional Asset Management reporting unit was $94,700 as of August 31, 2015, of which $27,271 was related to noncontrolling interest. In determining the fair value of this reporting unit, the Company utilized both a market multiple approach and a discounted cash flow methodology based on the adjusted cash flows from operations. The market multiple approach included applying the average earnings multiples of comparable public companies, multiplied by the forecasted earnings of the reporting unit, to yield an estimate of fair value. The discounted cash flow methodology began with the forecasted cash flows of the reporting unit and applied a discount rate of 15%, which reflected the weighted average cost of capital adjusted for the risks inherent in the future cash flows. The forecast inherent in the valuation assumes a stabilization of AUM flows by the end of 2015, with AUM from client flows beginning to increase in the first half of 2016 and, over the longer term, assumes a compound annual growth rate in revenues of 9% from the trailing twelve month period ended August 31, 2015. As a result of the above analysis, the Company determined that the fair value of the Institutional Asset Management reporting unit was less than its carrying value as of August 31, 2015. As a result, the Company has begun a Step 2 impairment assessment, which it anticipates will be completed during the fourth quarter of 2015. The Company has concluded that a goodwill impairment is probable and has recorded an estimated goodwill impairment charge of $28,000 in the Investment Management segment, which is included within Special Charges on the Unaudited Condensed Consolidated Statement of Operations for the three and nine months ended September 30, 2015. This charge resulted in an impact of $9,628 on Net Income Attributable to Evercore Partners Inc. (after adjustments for noncontrolling interest and income taxes). The Company will finalize this charge upon the completion of the Step 2 impairment assessment during the fourth quarter of 2015. Intangible Asset Amortization Expense associated with the amortization of intangible assets for Investment Banking was $4,866 and $10,750 for the three and nine months ended September 30, 2015, respectively, and $477 and $718 for the three and nine months ended September 30, 2014, respectively, included within Depreciation and Amortization expense on the Unaudited Condensed Consolidated Statements of Operations. Expense associated with the amortization of intangible assets for Investment Management was $937 and $2,813 for the three and nine months ended September 30, 2015, respectively, and $940 and $4,190 for the three and nine months ended September 30, 2014, respectively, included within Depreciation and Amortization expense on the Unaudited Condensed Consolidated Statements of Operations.

Acquisition and Transition Costs, Special Charges and Intangible Asset Amortization

Acquisition and Transition Costs

The Company recognized $538 and $1,939 for the three and nine months ended September 30, 2015, respectively, and $4,122 and $5,238 for the three and nine months ended September 30, 2014, respectively, as Acquisition and Transition Costs incurred in connection with acquisitions and other ongoing business development initiatives. These costs are primarily comprised of professional fees for legal and other services.

In May 2015, the Company entered into an agreement to acquire a 100% interest in Kuna & Co. KG, a Frankfurt-based investment banking advisory boutique, for $8,400. This transaction closed on July 2, 2015. The Company’s consideration for this transaction included the payment of €3,000, or $3,335, of cash at closing, as well as deferred cash consideration of €2,000, or $2,223, payable €500 on each of the four anniversary dates of the closing beginning in 2017, and contingent cash consideration which will be settled at various dates through 2020. The contingent consideration has a fair value of $2,195 as of September 30, 2015. Payment of the contingent consideration is dependent on the business meeting certain revenue performance targets. This transaction resulted in the Company recognizing goodwill of $5,476 and intangible assets relating to advisory backlog of $2,900, recognized in the Investment Banking Segment. The intangible assets are being amortized over an estimated useful life of one year. The Company recognized $1,932 of amortization expense related to these intangible assets for the three months ended September 30, 2015. The Company did not consider the acquisition of Kuna & Co. KG to be significant to its financial condition, results of operations or cash flows.

Special Charges

The Company recognized $28,000 and $33,499 for the three and nine months ended September 30, 2015, respectively, as Special Charges incurred related to an impairment charge of $28,000 in the third quarter of 2015 associated with the impairment of goodwill in the Company's Institutional Asset Management reporting unit, separation benefits and costs associated with the termination of certain contracts within the Company’s Evercore ISI business and the finalization of a matter associated with the wind-down of the Company’s U.S. Private Equity business. See below for further information. The Company recognized $3,732 for the three and nine months ended September 30, 2014 as Special Charges incurred related to termination benefits, primarily consisting of cash severance and the acceleration of the vesting of restricted stock units, as well as the write-off of leasehold improvements in the Institutional Equities business.

Impairment Assessment

During the third quarter of 2015, the Institutional Asset Management reporting unit was impacted by adverse market and operating conditions, including a decline in AUM that was greater than anticipated at the time of the Company’s previous Step 1 impairment assessment, investment performance below benchmarks and lower market multiples for asset managers in response to market volatility during the third quarter. As a result, the Company determined that the Step 1 impairment assessment criteria were satisfied, as contemplated by ASC 350, “Goodwill and Other Intangible Assets,” for the goodwill in its Institutional Asset Management reporting unit as of August 31, 2015.

The amount of Goodwill allocated to the Institutional Asset Management reporting unit was $94,700 as of August 31, 2015, of which $27,271 was related to noncontrolling interest. In determining the fair value of this reporting unit, the Company utilized both a market multiple approach and a discounted cash flow methodology based on the adjusted cash flows from operations. The market multiple approach included applying the average earnings multiples of comparable public companies, multiplied by the forecasted earnings of the reporting unit, to yield an estimate of fair value. The discounted cash flow methodology began with the forecasted cash flows of the reporting unit and applied a discount rate of 15%, which reflected the weighted average cost of capital adjusted for the risks inherent in the future cash flows. The forecast inherent in the valuation assumes a stabilization of AUM flows by the end of 2015, with AUM from client flows beginning to increase in the first half of 2016 and, over the longer term, assumes a compound annual growth rate in revenues of 9% from the trailing twelve month period ended August 31, 2015.

As a result of the above analysis, the Company determined that the fair value of the Institutional Asset Management reporting unit was less than its carrying value as of August 31, 2015. As a result, the Company has begun a Step 2 impairment assessment, which it anticipates will be completed during the fourth quarter of 2015. The Company has concluded that a goodwill impairment is probable and has recorded an estimated goodwill impairment charge of $28,000 in the Investment Management segment, which is included within Special Charges on the Unaudited Condensed Consolidated Statement of Operations for the three and nine months ended September 30, 2015. This charge resulted in an impact of $9,628 on Net Income Attributable to Evercore Partners Inc. (after adjustments for noncontrolling interest and income taxes). The Company will finalize this charge upon the completion of the Step 2 impairment assessment during the fourth quarter of 2015.

Intangible Asset Amortization

Expense associated with the amortization of intangible assets for Investment Banking was $4,866 and $10,750 for the three and nine months ended September 30, 2015, respectively, and $477 and $718 for the three and nine months ended September 30, 2014, respectively, included within Depreciation and Amortization expense on the Unaudited Condensed Consolidated Statements of Operations. Expense associated with the amortization of intangible assets for Investment Management was $937 and $2,813 for the three and nine months ended September 30, 2015, respectively, and $940 and $4,190 for the three and nine months ended September 30, 2014, respectively, included within Depreciation and Amortization expense on the Unaudited Condensed Consolidated Statements of Operations.