XML 134 R117.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Related Parties - Additional Information (Details) - USD ($) $ in Thousands |  | 12 Months Ended
--- | --- | ---
Oct. 26, 2015 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Related Party Transaction [Line Items] |  |  |  |
Fees receivable |  | $ 560,552 | $ 491,861 |
Provision (benefit) pursuant to tax receivable agreement |  | (43,894) | (1,209) | $ 2,199
Payments under tax receivable agreement |  | $ 32,208 | $ 21,036 | $ 10,215
Investment Advisor |  |  |  |
Related Party Transaction [Line Items] |  |  |  |
Type of Revenue [Extensible List] |  | Asset management fees | Asset management fees | Asset management fees
Investment Advisor | Sponsored Funds |  |  |  |
Related Party Transaction [Line Items] |  |  |  |
Revenue |  | $ 538,457 | $ 592,985 | $ 708,900
Fees receivable |  | 67,598 | 57,283 |
LTBP Trust |  |  |  |
Related Party Transaction [Line Items] |  |  |  |
Provision (benefit) pursuant to tax receivable agreement |  | (43,894) | (1,209) | $ 2,199
Payments under tax receivable agreement |  | 32,208 |  |
Payable pursuant to tax receivable agreement |  | $ 115,087 | $ 191,189 |
LTBP Trust | Tax Receivable Agreement |  |  |  |
Related Party Transaction [Line Items] |  |  |  |
Amount of cash savings in income or franchise tax that would be realized as a result of increases in tax basis and certain other tax benefits related to the amended and restated tax receivable agreement (as a percent) | 45.00% |  |  |
Cash tax saving that may arise from tax basis increases attributable to payments under the amended and restated tax receivable agreement (as a percent) | 85.00% |  |  |

X
- Definition Amount of cash savings in income or franchise tax that would be realized as a result of increases in tax basis and certain other tax benefits related to the amended and restated tax receivable agreement. + References No definition available. + Details
Name: | laz_AmountOfCashSavingsInIncomeOrFranchiseTaxThatWouldBeRealizedAsResultOfIncreasesInTaxBasisAndCertainOtherTaxBenefitsRelatedToAmendedAndRestatedTaxReceivableAgreement
Namespace Prefix: | laz_
Data Type: | dtr-types1:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cash tax saving that may arise from tax basis increases attributable to payments under the amended and restated tax receivable agreement. + References No definition available. + Details
Name: | laz_CashTaxSavingThatMayAriseFromTaxBasisIncreasesAttributableToPaymentsUnderAmendedAndRestatedTaxReceivableAgreement
Namespace Prefix: | laz_
Data Type: | dtr-types1:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payable pursuant to the tax receivable agreement. + References No definition available. + Details
Name: | laz_PayablePursuantToTaxReceivableAgreement
Namespace Prefix: | laz_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of cash outflow made in accordance with the tax receivable agreement obligation. + References No definition available. + Details
Name: | laz_PaymentsForTaxReceivableAgreementObligation
Namespace Prefix: | laz_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Provision (benefit) pursuant to tax receivable agreement. + References No definition available. + Details
Name: | laz_ProvisionBenefitPursuantToTaxReceivableAgreement
Namespace Prefix: | laz_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition For an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_AccruedFeesAndOtherRevenueReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)(2)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)(2)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(g)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 + Details
Name: | us-gaap_RelatedPartyTransactionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Indicates type of revenue from product and service. Includes, but is not limited to, revenue from contract with customer and other sources. + References No definition available. + Details
Name: | us-gaap_TypeOfRevenueExtensibleList
Namespace Prefix: | us-gaap_
Data Type: | enum2:enumerationSetItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=laz_InvestmentAdvisorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=laz_SponsoredFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=laz_LtbpTrustMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=laz_TaxReceivableAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |