EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2015

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Basic and diluted earnings (loss) per share was calculated as follows (in thousands, except per share amounts): 

	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2015		2014			2015		2014
Net income (loss) attributable to B. Riley Financial, Inc.	$	8,664	$	(777	)	$	11,346	$	(2,111	)
Weighted average shares outstanding:
Basic		16,237,860		4,972,203			16,177,824		3,212,929
Effect of dilutive potential common shares:
Restricted stock units		28,091		—			14,046		—
Contingently issuable shares		44,878		—			44,878		—
Diluted		16,310,829		4,972,203			16,236,748		3,212,929
Basic income (loss) per share	$	0.53	$	(0.16	)	$	0.70	$	(0.66	)
Diluted income (loss) per share	$	0.53	$	(0.16	)	$	0.70	$	(0.66	)