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Net Income (Loss) Per Share Attributable to Evercore Partners Inc. Common Shareholders (Tables) | 12 Months Ended
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Dec. 31, 2015
Earnings Per Share [Abstract] |
Schedule Of Basic And Diluted Net Income Per Share | The calculations of basic and diluted net income (loss) per share attributable to Evercore Partners Inc. common shareholders for the years ended December 31, 2015, 2014 and 2013 are described and presented below.
| For the Years Ended December 31,
| 2015 |  | 2014 |  | 2013
Basic Net Income (Loss) Per Share Attributable to Evercore Partners Inc. Common Shareholders |  |  |  |  |
Numerator: |  |  |  |  |
Net income from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 42,863 |  |  | $ | 86,874 |  |  | $ | 54,867 |
Associated accretion of redemption price of noncontrolling interest in Trilantic (See Note 15) | — |  |  | — |  |  | (68 | )
Net income from continuing operations attributable to Evercore Partners Inc. common shareholders | 42,863 |  |  | 86,874 |  |  | 54,799 |
Net income (loss) from discontinued operations attributable to Evercore Partners Inc. common shareholders | — |  |  | — |  |  | (1,605 | )
Net income attributable to Evercore Partners Inc. common shareholders | $ | 42,863 |  |  | $ | 86,874 |  |  | $ | 53,194 |
Denominator: |  |  |  |  |
Weighted average Class A Shares outstanding, including vested RSUs | 37,161 |  |  | 35,827 |  |  | 32,208 |
Basic net income per share from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 1.15 |  |  | $ | 2.42 |  |  | $ | 1.70 |
Basic net income (loss) per share from discontinued operations attributable to Evercore Partners Inc. common shareholders | — |  |  | — |  |  | (0.05 | )
Basic net income per share attributable to Evercore Partners Inc. common shareholders | $ | 1.15 |  |  | $ | 2.42 |  |  | $ | 1.65 |
Diluted Net Income (Loss) Per Share Attributable to Evercore Partners Inc. Common Shareholders |  |  |  |  |
Numerator: |  |  |  |  |
Net income from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 42,863 |  |  | $ | 86,874 |  |  | $ | 54,799 |
Noncontrolling interest related to the assumed exchange of LP Units for Class A Shares | (a) |  |  | (a) |  |  | (a) |
Associated corporate taxes related to the assumed elimination of Noncontrolling Interest described above | (a) |  |  | (a) |  |  | (a) |
Diluted net income from continuing operations attributable to Evercore Partners Inc. common shareholders | 42,863 |  |  | 86,874 |  |  | 54,799 |
Net income (loss) from discontinued operations attributable to Evercore Partners Inc. common shareholders | — |  |  | — |  |  | (1,605 | )
Diluted net income attributable to Evercore Partners Inc. common shareholders | $ | 42,863 |  |  | $ | 86,874 |  |  | $ | 53,194 |
Denominator: |  |  |  |  |
Weighted average Class A Shares outstanding, including vested RSUs | 37,161 |  |  | 35,827 |  |  | 32,208 |
Assumed exchange of LP Units for Class A Shares | (a) |  |  | (a) |  |  | (a) |
Additional shares of the Company's common stock assumed to be issued pursuant to non-vested RSUs and deferred consideration, as calculated using the Treasury Stock Method | 2,162 |  |  | 2,723 |  |  | 3,585 |
Shares that are contingently issuable (b) | 1,747 |  |  | 88 |  |  | — |
Assumed conversion of Warrants issued (c) | 2,629 |  |  | 3,205 |  |  | 2,688 |
Diluted weighted average Class A Shares outstanding | 43,699 |  |  | 41,843 |  |  | 38,481 |
Diluted net income per share from continuing operations attributable to Evercore Partners Inc. common shareholders | $ | 0.98 |  |  | $ | 2.08 |  |  | $ | 1.42 |
Diluted net income (loss) per share from discontinued operations attributable to Evercore Partners Inc. common shareholders | — |  |  | — |  |  | (0.04 | )
Diluted net income per share attributable to Evercore Partners Inc. common shareholders | $ | 0.98 |  |  | $ | 2.08 |  |  | $ | 1.38 |
(a) | The Company has outstanding LP Units in its subsidiary, Evercore LP, which give the holders the right to receive Class A Shares upon exchange on a one-for-one basis. During the years ended December 31, 2015, 2014 and 2013, the LP Units were antidilutive and consequently the effect of their exchange into Class A Shares has been excluded from the calculation of diluted net income per share attributable to Evercore Partners Inc. common shareholders. The units that would have been included in the denominator of the computation of diluted net income per share attributable to Evercore Partners Inc. common shareholders if the effect would have been dilutive were 6,606, 5,161 and 6,433 for the years ended December 31, 2015, 2014 and 2013, respectively. The adjustment to the numerator, diluted net income attributable to Class A common shareholders, if the effect would have been dilutive, would have been $7,697, $12,912 and $12,804 for the years ended December 31, 2015, 2014 and 2013, respectively. In computing this adjustment, the Company assumes that all vested Class A LP Units and all Class E LP Units are converted into Class A Shares, all unvested Class A LP Units (as of December 31, 2013 all Class A LP Units were fully vested) after applying the treasury stock method are converted into Class A Shares, that all earnings attributable to those shares are attributed to Evercore Partners Inc. and, that it has adopted a conventional corporate tax structure and is taxed as a C Corporation in the U.S. at prevailing corporate tax rates. The Company does not anticipate that the LP Units will result in a dilutive computation in future periods.
(b) | At December 31, 2015, the Company has outstanding Class G and H LP Interests which are contingently exchangeable into Class E LP Units, and ultimately Class A Shares, as they are subject to certain performance thresholds being achieved. See Note 17 for a further discussion. For the purposes of calculating diluted net income per share attributable to Evercore Partners Inc. common shareholders, the Company’s Class G and H LP Interests will be included in diluted weighted average Class A Shares outstanding as of the beginning of the period in which all necessary performance conditions have been satisfied. If all necessary performance conditions have not been satisfied by the end of the period, the number of shares that will be included in diluted weighted average Class A Shares outstanding will be based on the number of shares that would be issuable if the end of the reporting period were the end of the performance period. For year ended December 31, 2015, 1,747 of these interests were assumed to be converted to an equal number of Class A Shares for purposes of computing diluted EPS.
(c) | In November 2015, Mizuho exercised in full its outstanding Warrants to purchase 5,455 Class A Shares, of which the Company repurchased 2,355 shares. See Note 12 for further information.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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