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Earnings Per Share (Tables) | 9 Months Ended
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Sep. 30, 2020
Earnings Per Share [Abstract] |
Schedule of reconciliation of income (loss) from continuing operations used in the basic and diluted EPS calculations | The following table presents a reconciliation of income from operations used in the basic and diluted earnings per share ("EPS") calculations ($ in thousands, except for per share data):
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Net income (loss) | $ | 6,451 |  |  | $ | 3,626 |  |  | $ | (20,793) |  |  | $ | 370,347 |
Net income attributable to noncontrolling interests | (2,646) |  |  | (2,845) |  |  | (8,435) |  |  | (8,168) |
Preferred dividends | (5,874) |  |  | (8,124) |  |  | (17,622) |  |  | (24,372) |
Net income (loss) allocable to common shareholders for basic earnings per common share | $ | (2,069) |  |  | $ | (7,343) |  |  | $ | (46,850) |  |  | $ | 337,807 |
Add: Effect of Series J convertible perpetual preferred stock | — |  |  | — |  |  | — |  |  | 6,750 |
Net income (loss) allocable to common shareholders for diluted earnings per common share | $ | (2,069) |  |  | $ | (7,343) |  |  | $ | (46,850) |  |  | $ | 344,557 |
Schedule of earnings per share allocable to common shares and HPU shares |
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Earnings allocable to common shares: |  |  |  |  |  |  |
Numerator for basic earnings per share: |  |  |  |  |  |  |
Net income (loss) attributable to iStar Inc. and allocable to common shareholders | $ | (2,069) |  |  | $ | (7,343) |  |  | $ | (46,850) |  |  | $ | 337,807 |
Numerator for diluted earnings per share: |  |  |  |  |  |  |
Net income (loss) attributable to iStar Inc. and allocable to common shareholders | $ | (2,069) |  |  | $ | (7,343) |  |  | $ | (46,850) |  |  | $ | 344,557 |
Denominator for basic and diluted earnings per share: |  |  |  |  |  |  |
Weighted average common shares outstanding for basic earnings per common share | 75,033 |  |  | 62,168 |  |  | 76,232 |  |  | 64,624 |
Add: Effect of assumed shares issued under treasury stock method for restricted stock units | — |  |  | — |  |  | — |  |  | 114 |
Add: Effect of series J convertible perpetual preferred stock | — |  |  | — |  |  | — |  |  | 16,138 |
Weighted average common shares outstanding for diluted earnings per common share | 75,033 |  |  | 62,168 |  |  | 76,232 |  |  | 80,876 |
Basic earnings per common share: |  |  |  |  |  |  |
Net income (loss) allocable to common shareholders | $ | (0.03) |  |  | $ | (0.12) |  |  | $ | (0.61) |  |  | $ | 5.23 |
Diluted earnings per common share:(1) |  |  |  |  |  |  |
Net income (loss) allocable to common shareholders | $ | (0.03) |  |  | $ | (0.12) |  |  | $ | (0.61) |  |  | $ | 4.26 |
____________________________________________________________ (1)For the three months ended September 30, 2019, 16,306 of Series J convertible perpetual preferred stock was anti-dilutive. For the three and nine months ended September 30, 2019, the effect of certain of the Company's restricted stock awards were anti-dilutive. The Company will settle conversions of the 3.125% Convertible Notes (refer to Note 11) by paying the conversion value in cash up to the original principal amount of the notes being converted and shares of common stock to the extent of any conversion premium. The amount of cash and shares of common stock, if any, due upon conversion will be based on a daily conversion value calculated for each trading day in a 40 consecutive day observation period. Based upon the conversion price of the 3.125% Convertible Notes, no shares of common stock would have been issuable upon conversion of the 3.125% Convertible Notes for the three and nine months ended September 30, 2020 and 2019 and therefore the 3.125% Convertible Notes had no effect on diluted EPS for such period.

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- Definition Tabular disclosure of the reconciliation of income (loss) from continuing operations used in the basic and diluted EPS calculations. + References No definition available. + Details
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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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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