XML 96 R81.htm IDEA: XBRL DOCUMENT v3.20.4

Note 8 - Financial Instruments - Investments - Trading (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Investments-trading	$ 242,961	$ 307,852
Corporate Bonds and Redeemable Preferred Stock [Member]
Investments-trading	36,388	38,503
Foreign Government Bonds [Member]
Investments-trading	659	844
Municipal Bonds [Member]
Investments-trading	19,400	13,737
Certificates of Deposit [Member]
Investments-trading	70	841
Derivative [Member]
Investments-trading	13,717	3,686
Equity Securities [Member]
Investments-trading	428	561
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Debt securities	162,031	196,146
US Government Agencies Debt Securities [Member]
Debt securities	6,904	14,680
Residential Mortgage Backed Securities [Member]
Debt securities	14	15
US Treasury Securities [Member]
Debt securities	607	11,105
Asset-backed Securities [Member]
Debt securities	1	100
Small Business Administration Loans [Member]
Debt securities	$ 2,742	$ 27,634

X

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.4)
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

+ Details

Name:	us-gaap_TradingSecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in net income (trading).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562

+ Details

Name:	us-gaap_TradingSecuritiesDebt
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_InvestmentTypeAxis=cohn_CorporateBondsAndRedeemablePreferredStockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=cohn_ForeignGovernmentBondsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_MunicipalBondsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_CertificatesOfDepositMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_DerivativeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_ResidentialMortgageBackedSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_AssetBackedSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=cohn_SmallBusinessAdministrationLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: