XML 28 R31.htm IDEA: XBRL DOCUMENT v2.4.0.8
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Dec. 31, 2013
Expense Allocations      
Allocated occupancy expenses $ 2,316 $ 2,461  
Allocated communication, technology and information services expenses 2,745 2,303  
Cash and Cash Equivalents      
Cash equivalents 236,970   260,825
Cash 26,396   42,199
Restricted Cash      
Cash in restricted collateral accounts $ 799   $ 792
Moelis Australia Holdings
     
Investment in Joint Venture      
Remaining ownership interest that may be acquired through call option (as a percent) 50.00%