Cohen & Steers (CNS) 10-Q 9 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Mar. 31, 2014	6-May-14
Entity Information	'	'
Entity Registrant Name	'COHEN & STEERS INC	'
Entity Central Index Key	'0001284812	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	44,769,656

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Financial Condition (Unaudited) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Assets	'		'
Cash and cash equivalents	$125,745		$128,277
Securities owned ($8,400 and $7,300)	17,855	[1]	15,668	[1]
Equity method investments	25,637		24,724
Investments, available-for-sale	6,932		10,449
Accounts receivable	49,489		40,888
Due from broker	2,681		2,906
Property and equipment—net	9,274		9,824
Goodwill	20,675		20,672
Intangible assets—net	1,679		1,701
Deferred income tax asset—net	9,053		14,144
Other assets	5,211		5,673
Total assets	274,231		274,926
Liabilities:	'		'
Accrued compensation	6,490		25,214
Dividend payable	9,848		0
Income tax payable	7,397		7,575
Other liabilities and accrued expenses	17,291		18,373
Total liabilities	41,026		51,162
Commitments and contingencies	'		'
Redeemable noncontrolling interest	1,843		207
Stockholders’ equity:	'		'
Common stock, $0.01 par value; 500,000,000 shares authorized; 48,511,491 and 47,735,793 shares issued at March 31, 2014 and December 31, 2013, respectively	485		477
Additional paid-in capital	466,007		457,138
Accumulated deficit	-121,936		-131,366
Accumulated other comprehensive income, net of tax	3,080		2,989
Less: Treasury stock, at cost, 3,773,060 and 3,481,942 shares at March 31, 2014 and December 31, 2013, respectively	-116,274		-105,681
Total stockholders’ equity	231,362		223,557
Total liabilities and stockholders’ equity	$274,231		$274,926
[1]	Pledged as collateral attributable to the consolidated balances of Cohen & Steers Active Commodities Fund, LP as of March 31, 2014 and December 31, 2013.

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Financial Condition (Unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Common Stock, par value	$0.01	$0.01
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	48,511,491	47,735,793
Common Stock, shares outstanding	44,738,431	44,253,851
Treasury Stock, shares	3,773,060	3,481,942
Securities owned pledged as collateral	'	'
Securities owned and pledged as collateral	$8,400	$7,300

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenue:	'	'
Investment advisory and administration fees	$67,564	$65,394
Distribution and service fees	3,470	3,434
Portfolio consulting and other	1,801	3,631
Total revenue	72,835	72,459
Expenses:	'	'
Employee compensation and benefits	24,035	23,377
Distribution and service fees	8,304	15,081
General and administrative	11,093	11,179
Depreciation and amortization	1,262	1,347
Amortization, deferred commissions	545	765
Total expenses	45,239	51,749
Operating income	27,596	20,710
Non-operating income:	'	'
Interest and dividend income—net	239	546
Gain from trading securities—net	983	1,624
Gain from available-for-sale securities—net	1,076	491
Equity in earnings of affiliates	935	536
Other losses	-52	-271
Total non-operating income	3,181	2,926
Income before provision for income taxes	30,777	23,636
Provision for income taxes	11,177	8,135
Net income	19,600	15,501
Less: Net income attributable to redeemable noncontrolling interest	-155	-360
Net income attributable to common stockholders	$19,445	$15,141
Earnings per share attributable to common stockholders:	'	'
Basic	$0.44	$0.34
Diluted	$0.43	$0.34
Dividends declared per share	$0.22	$0.20
Weighted average shares outstanding:	'	'
Basic	44,633	44,137
Diluted	45,483	44,882

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net Income	$19,600	$15,501
Less: Net income attributable to redeemable noncontrolling interest	-155	-360
Net income attributable to common stockholders	19,445	15,141
Foreign currency translation gain (loss), net of tax of zero	77	-662
Net unrealized gain from available-for-sale securities, net of tax of zero	1,090	1,796
Reclassification to statements of operations of gain from available-for-sale securities, net of tax of zero	-1,076	-491
Total comprehensive income attributable to common stockholders	$19,536	$15,784

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Changes in Stockholders' Equity and Redeemable Noncontrolling Interest (Unaudited) (USD $)	Total	Common Stocks	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income, Net of Tax	Treasury Stock	Total Stockholders' Equity	Redeemable Noncontrolling Interest
In Thousands, except Share data
Beginning balance (redeemable noncontrolling interest) at Dec. 31, 2012	'	'	'	'	'	'	'	$53,188
Beginning balance at Dec. 31, 2012	'	470	429,377	-117,889	2,341	-97,719	216,580	'
Beginning balance (shares of common stock, net) at Dec. 31, 2012	'	43,763,000	'	'	'	'	'	'
Dividends	'	0	0	-9,113	0	0	-9,113	'
Issuance of common stock	'	7	151	0	0	0	158	0
Issuance of common stock, shares	'	700,000	'	'	'	'	'	'
Repurchase of common stock	'	0	0	0	0	-7,798	-7,798	0
Repurchase of common stock, shares	'	-238,000	'	'	'	'	'	'
Tax benefits associated with restricted stock units—net	'	0	1,998	0	0	0	1,998	0
Issuance of restricted stock units	'	0	826	0	0	0	826	0
Amortization of restricted stock units—net	'	0	4,854	0	0	0	4,854	0
Net Income	15,501	0	0	15,141	0	0	15,141	360
Other comprehensive income, net of tax	'	0	0	0	643	0	643	0
Contributions from redeemable noncontrolling interest	18,890	0	0	0	0	0	0	18,890
Redemption of redeemable noncontrolling interest	'	0	0	0	0	0	0	-1,754
Ending balance (redeemable noncontrolling interest) at Mar. 31, 2013	'	'	'	'	'	'	'	70,684
Ending balance at Mar. 31, 2013	'	477	437,206	-111,861	2,984	-105,517	223,289	'
Ending balance (shares of common stock, net) at Mar. 31, 2013	'	44,225,000	'	'	'	'	'	'
Beginning balance (redeemable noncontrolling interest) at Dec. 31, 2013	'	'	'	'	'	'	'	207
Beginning balance at Dec. 31, 2013	223,557	477	457,138	-131,366	2,989	-105,681	223,557	'
Beginning balance (shares of common stock, net) at Dec. 31, 2013	44,253,851	44,254,000	'	'	'	'	'	'
Dividends	'	0	0	-10,015	0	0	-10,015	'
Issuance of common stock	'	8	157	0	0	0	165	0
Issuance of common stock, shares	'	775,000	'	'	'	'	'	'
Repurchase of common stock	'	0	0	0	0	-10,593	-10,593	0
Repurchase of common stock, shares	'	-291,000	'	'	'	'	'	'
Tax benefits associated with restricted stock units—net	'	0	2,533	0	0	0	2,533	0
Issuance of restricted stock units	'	0	272	0	0	0	272	0
Amortization of restricted stock units—net	'	0	5,907	0	0	0	5,907	0
Net Income	19,600	0	0	19,445	0	0	19,445	155
Other comprehensive income, net of tax	'	0	0	0	91	0	91	0
Contributions from redeemable noncontrolling interest	1,820	0	0	0	0	0	0	1,820
Redemption of redeemable noncontrolling interest	'	0	0	0	0	0	0	-130
Transfer of redeemable noncontrolling interest in consolidated entity	'	'	'	'	'	'	0	-209
Ending balance (redeemable noncontrolling interest) at Mar. 31, 2014	'	'	'	'	'	'	'	1,843
Ending balance at Mar. 31, 2014	$231,362	$485	$466,007	($121,936)	$3,080	($116,274)	$231,362	'
Ending balance (shares of common stock, net) at Mar. 31, 2014	44,738,431	44,738,000	'	'	'	'	'	'

Condensed_Consolidated_Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$19,600	$15,501
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Stock compensation expense	5,932	4,878
Amortization, deferred commissions	545	765
Depreciation and amortization	1,262	1,347
Deferred rent	1,532	480
Gain from trading securities—net	-983	-1,624
Equity in earnings of affiliates	-935	-536
Gain from available-for-sale securities, net	-1,076	-491
Deferred income taxes	4,828	3,471
Foreign currency loss	760	1,750
Changes in operating assets and liabilities:	'	'
Accounts receivable	-9,344	-14,602
Due from broker	225	-5,650
Deferred commissions	-366	-770
Securities owned	-1,204	-16,178
Other assets	424	1,244
Accrued compensation	-18,695	-17,939
Securities sold but not yet purchased	0	-2,268
Income tax payable	192	-3,459
Other liabilities and accrued expenses	-2,792	7,638
Net cash used in operating activities	-95	-26,443
Cash flows from investing activities:	'	'
Proceeds from redemptions of equity method investments—net	22	294
Purchases of investments, available-for-sale	-2,099	-2,231
Proceeds from sales of investments, available-for-sale	6,609	3,510
Purchases of property and equipment	-705	-1,416
Net cash provided by investing activities	3,827	157
Cash flows from financing activities:	'	'
Excess tax benefits associated with restricted stock units	2,427	1,952
Issuance of common stock	139	134
Repurchase of common stock	-10,593	-7,798
Redemptions of redeemable noncontrolling interest	-130	-1,754
Contributions from redeemable noncontrolling interest	1,820	18,890
Net cash (used in) provided by financing activities	-6,337	11,424
Net decrease in cash and cash equivalents	-2,605	-14,862
Effect of foreign exchange rate changes on cash and cash equivalent	73	-278
Cash and cash equivalents, beginning of the period	128,277	95,412
Cash and cash equivalents, end of the period	$125,745	$80,272

Condensed_Consolidated_Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income taxes paid, net	($3,697)	($6,166)
Fully vested restricted stock units issued	104	564
Restricted stock unit dividend equivalents	$167	$262

Organization_and_Description_o

Organization and Description of Business	3 Months Ended
	Mar. 31, 2014
Organization and Description of Business [Abstract]	'
Organization and Description of Business	'
	Organization and Description of Business
	Cohen & Steers, Inc. (“CNS”) was organized as a Delaware corporation on March 17, 2004. CNS was formed to be the holding company for Cohen & Steers Capital Management, Inc. (“CSCM”), a New York corporation, and to allow for the issuance of common stock to the public.
	The condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). The condensed consolidated financial statements set forth herein include the accounts of CNS and its direct and indirect subsidiaries. CNS’s wholly-owned subsidiaries are CSCM, Cohen & Steers Securities, LLC (“Securities”), Cohen & Steers Asia Limited and Cohen & Steers UK Limited; Cohen & Steers Europe SPRL is a wholly-owned subsidiary of Cohen & Steers UK Limited (collectively, the “Company”). Prior to a reorganization in February 2013, Cohen & Steers Europe SPRL was a wholly-owned subsidiary of CNS. Intercompany balances and transactions have been eliminated in consolidation.
	Through CSCM, a registered investment adviser under the Investment Advisers Act of 1940 (the “Advisers Act”), the Company serves institutional and individual investors around the world. Founded in 1986, the Company is a leading global investment manager with a long history of innovation and a focus on real assets, including real estate, infrastructure and commodities. Its clients include Company-sponsored open-end and closed-end mutual funds, U.S. and non-U.S. pension plans, endowment funds, foundations and subadvised funds for other financial institutions. Through Securities, its registered broker/dealer, the Company provides distribution services for certain of its funds.

Basis_of_Presentation_and_Sign

Basis of Presentation and Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Basis of Presentation and Significant Accounting Policies [Abstract]	'
Basis of Presentation and Significant Accounting Policies	'
	Basis of Presentation and Significant Accounting Policies
	The condensed consolidated financial statements of the Company included herein are unaudited and have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the interim results have been made. The Company’s condensed consolidated financial statements and the related notes should be read together with the consolidated financial statements and the related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Accounting Estimates—The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities at the dates of the condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Management believes the estimates used in preparing the condensed consolidated financial statements are reasonable and prudent. Actual results could differ from those estimates.
	Reclassifications—Certain prior year amounts have been reclassified to conform to the current year presentation.
	Consolidation—The Company consolidates operating entities deemed to be voting interest entities if the Company owns a majority of the voting interest. The equity method of accounting is used for investments in non-controlled affiliates in which the Company’s ownership ranges from 20 to 50 percent, or in instances in which the Company is able to exercise significant influence but not control. The Company also consolidates any variable interest entities (“VIEs”) in which the Company is the primary beneficiary. The Company records noncontrolling interests in consolidated subsidiaries for which the Company’s ownership is less than 100 percent.
	A VIE is an entity in which either (a) the equity investment at risk is not sufficient to permit the entity to finance its own activities without additional financial support or (b) the group of holders of the equity investment at risk lack certain characteristics of a controlling financial interest. The primary beneficiary is the entity that has the obligation to absorb a majority of the expected losses or the right to receive the majority of the residual returns. Investments and redemptions or amendments to the governing documents of the respective entities could affect an entity's status as a VIE or the determination of the primary beneficiary. The Company assesses whether entities in which it has an interest are VIEs upon initial involvement and at each reporting date. The Company assesses whether it is the primary beneficiary of any VIEs identified by evaluating its economic interests in the entity held either directly by the Company and its affiliates or indirectly through employees. See Note 4 for further discussion about the Company’s investments.
	Cash and Cash Equivalents—Cash equivalents consist of short-term, highly liquid investments, which are readily convertible into cash and have original maturities of three months or less.
	Due from Broker—The Company conducts business with brokers for certain of its investment activities. The clearing and custody operations for these investment activities are performed pursuant to agreements with prime brokers. The due from broker balance represents cash and cash equivalents balances at brokers and net receivables and payables for unsettled security transactions related to the Company's consolidated seed investments.
	Investments—Management of the Company determines the appropriate classification of its investments at the time of purchase and re-evaluates such determination at each statement of financial condition date.
	Securities owned are classified as trading securities, represent securities held within the affiliated funds that the Company consolidates and are measured at fair value based on quoted market prices, market prices obtained from independent pricing services engaged by management or as determined by the Company’s valuation committee. Unrealized gains and losses are recorded as gain (loss) from trading securities—net in the Company’s condensed consolidated statements of operations.
	Investments classified as equity method investments are accounted for using the equity method, under which the Company recognizes its respective share of the investee’s net income or loss for the period. As of March 31, 2014, the Company's equity method investments consisted of interests in affiliated funds which measure their underlying investments at fair value and report a net asset value on a recurring basis. The carrying amounts of these investments approximate their fair value.
	Investments classified as available-for-sale are comprised of equity securities, investment-grade preferred instruments and investments in Company-sponsored open-end and closed-end mutual funds. These investments are carried at fair value based on quoted market prices or market prices obtained from independent pricing services engaged by management, with unrealized gains and losses, net of tax, reported in accumulated other comprehensive income. The Company periodically reviews each individual security position that has an unrealized loss, or impairment, to determine if that impairment is other than temporary. If the Company believes an impairment of a security position is other than temporary, the loss will be recognized in the Company’s condensed consolidated statements of operations. An other than temporary impairment is presumed to have occurred if the available-for-sale investment has an unrealized loss continuously for 12 or more months.
	From time to time, the affiliated funds consolidated by the Company enter into derivative contracts to gain exposure to the underlying commodities markets or to hedge market and credit risks of the underlying portfolios utilizing options, total return swaps, credit default swaps and futures contracts. These instruments are measured at fair value with gains and losses recorded as gain (loss) from trading securities—net in the Company's condensed consolidated statements of operations. The fair values of these instruments are recorded in other assets or other liabilities and accrued expenses in the Company's condensed consolidated statements of financial condition.
	Additionally, from time to time, the Company enters into foreign exchange contracts to hedge its currency exposure related to client receivables. These instruments are measured at fair value with gains and losses recorded in other non-operating income in the Company's condensed consolidated statements of operations. The fair values of these contracts are recorded in other assets or other liabilities and accrued expenses in the Company's condensed consolidated statements of financial condition.
	Goodwill and Intangible Assets—Goodwill represents the excess of the cost of the Company’s investment in the net assets of an acquired company over the fair value of the underlying identifiable net assets at the date of acquisition. Goodwill and indefinite lived intangible assets are not amortized but are tested at least annually for impairment by comparing the fair value to their carrying amounts. Finite lived intangible assets are amortized over their useful lives and are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. See Note 3 for further discussion about the Company’s goodwill and intangible assets.
	Redeemable Noncontrolling Interest—Redeemable noncontrolling interest represents third-party interests in the Company's consolidated entities. This interest is redeemable at the option of the investors and therefore is not treated as permanent equity. Redeemable noncontrolling interest is remeasured at redemption value which approximates the fair value at each reporting period.
	Investment Advisory and Administration Fees—The Company earns revenue by providing asset management services to institutional accounts and to Company-sponsored open-end and closed-end mutual funds. This revenue is earned pursuant to the terms of the underlying advisory contract, and is based on a contractual investment advisory fee applied to the assets in the client’s portfolio, net of applicable waivers. The Company also earns revenue from administration fees paid by certain Company-sponsored open-end and closed-end mutual funds, based on the average assets under management of such funds. This revenue is recognized as such fees are earned.
	Distribution and Service Fees—Distribution and service fee revenue is earned as the services are performed, based on contractually-predetermined percentages of the average assets under management of the Company-sponsored open-end load mutual funds. Distribution and service fee revenue is recorded gross of any third-party distribution and service fee expense arrangements. The expenses associated with these third-party distribution and service fee arrangements are recorded as incurred. During the first quarter of 2013, the Company made payments of approximately $7.2 million associated with an additional compensation agreement entered into in connection with the offering of one closed-end mutual fund. These payments are included in distribution and service fees expense on the accompanying condensed consolidated statements of operations for the three months ended March 31, 2013.
	Portfolio Consulting and Other—The Company earns portfolio consulting and other fees by: i) providing portfolio consulting services in connection with model-based strategies accounts; ii) earning a licensing fee for the use of the Company's proprietary indices; and iii) providing portfolio monitoring services related to a number of unit investment trusts. This revenue is earned pursuant to the terms of the underlying contract, and the fee schedules for these relationships vary based on the type of services the Company provides for each relationship. This revenue is recognized as such fees are earned.
	Stock-based Compensation—The Company recognizes compensation expense for the grant-date fair value of awards of equity instruments granted to employees. This expense is recognized over the period during which employees are required to provide service. The Company also estimates forfeitures.
	Income Taxes—The Company records the current and deferred tax consequences of all transactions that have been recognized in the condensed consolidated financial statements in accordance with the provisions of the enacted tax laws. Deferred tax assets are recognized for temporary differences that will result in deductible amounts in future years. Deferred tax liabilities are recognized for temporary differences that will result in taxable income in future years. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to an amount that more likely than not will be realized. The effective tax rate for interim periods represents the Company’s best estimate of the effective tax rate expected to be applied to the full fiscal year.
	Currency Translation and Transactions—Assets and liabilities of subsidiaries having non-U.S. dollar functional currencies are translated at exchange rates at the applicable condensed consolidated statement of financial condition date. Revenue and expenses are translated at average exchange rates during the period. The gains or losses resulting from translating non-U.S. dollar functional currency into U.S. dollars are included in the Company's condensed consolidated statements of comprehensive income. Gains or losses resulting from non-U.S. dollar currency transactions are included in other non-operating income in the condensed consolidated statements of operations. The cumulative translation adjustment was $2,341,000 and $2,264,000 as of March 31, 2014 and December 31, 2013, respectively.
	Comprehensive Income—The Company reports all changes in comprehensive income in the condensed consolidated statements of comprehensive income. Comprehensive income includes net income or loss attributable to common stockholders, foreign currency translation gain and loss (net of tax), unrealized gain and loss from available-for-sale securities (net of tax) and reclassification to statements of operations of gain and loss from available-for-sale securities (net of tax).
	Recently Issued Accounting Pronouncements—In April 2014, the Financial Accounting Standards Board (“FASB”) issued new guidance which changed the requirements for reporting discontinued operations. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results. This new guidance will be effective for the Company's first quarter of 2015. The adoption of this new guidance will not have a material impact on the Company's condensed consolidated financial statements.
	In March 2014, the FASB issued new guidance to make certain technical corrections to the FASB Accounting Standards Codification ("Codification") Master Glossary. The amendments affect various Codification topics and include deletion of Master Glossary terms, additions to the Master Glossary links, elimination of duplicate Master Glossary terms, and other technical corrections related to Master Glossary terms. The amendments in this new guidance do not have transition guidance and were effective upon issuance. The adoption of this new guidance did not have a material impact on the Company's condensed consolidated financial statements.
	In December 2013, the FASB issued new guidance to provide a single definition of public business entity for use in future financial accounting and reporting guidance. The guidance specifies that an entity that is required by the SEC to file or furnish financial statements with the SEC, or does file or furnish financial statements with the SEC, is considered a public business entity. Additionally, a consolidated subsidiary of a public company is not considered a public business entity for purposes of its standalone financial statements other than those included in an SEC filing by its parent or by other registrants or those that are issuers and are required to file or furnish financial statements with the SEC. This new guidance was effective for all future accounting updates starting from 2014. The adoption of this new guidance did not have a material impact on the Company's condensed consolidated financial statements.
	In July 2013, the FASB issued new guidance on the presentation of unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. An entity is required to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward unless a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available as of the reporting date or the entity does not intend to use the deferred tax asset for this purpose (provided that the tax law permits a choice). This new guidance was effective for the Company's first quarter of 2014. The adoption of this new guidance did not have a material impact on the Company's condensed consolidated financial statements.
	In June 2013, the FASB issued new guidance which clarifies the characteristics of an investment company and provides guidance for assessing whether an entity is an investment company. From time to time the Company consolidates certain of its affiliated funds which are considered investment companies. The Company retains the specialized investment company accounting for such funds in consolidation. This new guidance was effective for the Company’s first quarter of 2014. The adoption of this new guidance did not have a material impact on the Company’s condensed consolidated financial statements.

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets [Abstract]	'
Goodwill and Intangible Assets	'
	Goodwill and Intangible Assets
	Goodwill
	Goodwill represents the excess of purchase price over the net tangible assets and identifiable intangible assets of an acquired business. At March 31, 2014 and December 31, 2013, goodwill was approximately $20,675,000 and $20,672,000, respectively. The Company’s goodwill increased by $3,000 for the three months ended March 31, 2014 as a result of foreign currency revaluation.
	Intangible Assets
	The following table details the gross carrying amounts and accumulated amortization for the intangible assets at March 31, 2014 and December 31, 2013 (in thousands):
		Remaining		Gross		Accumulated			Intangible
		Amortization		Carrying		Amortization			Assets, Net
		Period		Amount
		(in months)
	March 31, 2014:
	Amortized intangible assets:
	Client relationships	57		$	1,543	$	(1,114	)	$	429
	Non-amortized intangible assets:
	Mutual fund management contracts	—		1,250		—			1,250
	Total			$	2,793	$	(1,114	)	$	1,679
	December 31, 2013:
	Amortized intangible assets:
	Client relationships	60		$	1,543	$	(1,092	)	$	451
	Non-amortized intangible assets:
	Mutual fund management contracts	—		1,250		—			1,250
	Total			$	2,793	$	(1,092	)	$	1,701
	Amortization expense related to the intangible assets was approximately $22,000 for both the three months ended March 31, 2014 and 2013, respectively. Estimated future amortization expense is as follows (in thousands):
	Periods Ending December 31,	Estimated
		Amortization
		Expense
	2014	$	67
	2015	89
	2016	89
	2017	89
	2018	95
	Thereafter	—
	Total	$	429

Investments_Notes

Investments (Notes)	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Investments	'
	Investments
	The following is a summary of the Company's investments as of March 31, 2014 and December 31, 2013 (in thousands):
		March 31,			December 31, 2013
		2014
	Securities owned	$	17,855		$	15,668
	Equity method investments	25,637			24,724
	Investments, available-for-sale	6,932			10,449
	Trading and equity method investments
	The Cohen & Steers MLP & Energy Opportunity Fund, Inc. (“MLO”), which was launched by the Company in December 2013, is an open-end mutual fund for which the Company is the investment manager. As of March 31, 2014, the Company owned the majority of the outstanding voting interest in MLO. Accordingly, the underlying assets and liabilities and results of operations of MLO have been included in the Company's condensed consolidated financial statements.
	The Cohen & Steers Active Commodities Fund, LP (“ACOM”), launched by the Company in April 2013, is structured as a partnership. The Company is the investment manager of ACOM for which it receives a management fee. As of March 31, 2014, the Company owned all of the voting interest in ACOM. Accordingly, the underlying assets and liabilities and results of operations of ACOM have been included in the Company's condensed consolidated financial statements.
	Cohen & Steers Global Realty Partners III-TE, L.P. ("GRP-TE"), which had its closing in October 2011, is structured as a partnership. The Company is the general partner and investment manager of GRP-TE, for which it receives a management fee and is entitled to receive an incentive distribution, if earned. GRP-TE is a VIE and the Company is not the primary beneficiary. As the general partner, the Company has significant influence over the financial decisions of GRP-TE and therefore records its investment using the equity method of accounting. The Company's equity interest in GRP-TE represents a seed investment to launch the fund which was made during the first quarter of 2012, adjusted for the Company’s proportionate share of the fund’s earnings. As of March 31, 2014, the fair value of the Company's equity interest in GRP-TE was approximately $114,000. The Company's risk with respect to its investment in GRP-TE is limited to its equity ownership and any uncollected management fees. In conjunction with the launch of GRP-TE, the Company established Cohen & Steers Co-Investment Partnership, L.P. (“GRP-CIP”), which is used by the Company to fulfill its contractual commitment to co-invest with GRP-TE. See Note 11 for further discussion regarding the Company's co-investment commitment. As of March 31, 2014, the Company owned all of the voting interest in GRP-CIP. Accordingly, the underlying assets and liabilities and results of operations of GRP-CIP have been included in the Company's condensed consolidated financial statements.
	During 2008, the Company launched the Cohen & Steers Global Real Estate Long-Short Fund, L.P. (the “Onshore Fund”) which is structured as a partnership. The Company is the general partner and investment manager of the Onshore Fund. As of March 31, 2014, the Company owned the majority of the voting interest in the Onshore Fund. Accordingly, the underlying assets and liabilities and results of operations of the Onshore Fund have been included in the Company's condensed consolidated financial statements. The third party interests in the Onshore Fund have been classified as a liability as of March 31, 2014 as all remaining securities held by the fund have been sold and liquidation of the fund is imminent. The Onshore Fund had been identified as a VIE and the Company was the primary beneficiary until March 31, 2013. During April 2013, the unaffiliated limited partner redeemed all of its partnership interest from the Onshore Fund, which left the Company, with affiliated employees, owning 100% of the voting interests. As a result, the Onshore Fund is no longer a VIE because the interest holders' voting rights are proportionate with their rights to receive returns or obligation to absorb losses.
	The Cohen & Steers Global Real Estate Long-Short Offshore Fund, L.P. (the “Offshore Fund”), launched by the Company in 2008, is structured as a partnership. The Company is the general partner and investment manager of the Offshore Fund for which it receives a management fee and is entitled to receive a performance fee, if earned. The Company determined that the Offshore Fund was not a VIE. The limited partners, unaffiliated with the Company, have the ability to dissolve the fund with a majority vote. As a result, the Company does not have financial control and the Offshore Fund is not consolidated into the Company's condensed consolidated financial statements. As the general partner, the Company has significant influence over the financial decisions of the Offshore Fund and therefore records its investment in this fund using the equity method of accounting. The Company’s equity interest in the Offshore Fund represents a seed investment to launch the fund, adjusted for the Company’s proportionate share of the fund’s earnings.
	Cohen & Steers Real Assets Fund, Inc. ("RAP"), which was launched by the Company in January 2012, is an open-end mutual fund for which the Company is the investment manager. The Company had a controlling financial interest in RAP through July 31, 2013 and therefore, the underlying assets and liabilities and results of operations of RAP had been included in the Company's condensed consolidated financial statements with the third party interests classified as redeemable noncontrolling interest. As a result of additional third party subscriptions into the fund, effective August 1, 2013, the Company no longer held a controlling financial interest in RAP, however it was determined that the Company had significant influence over RAP. Accordingly, effective August 1, 2013, the Company records its investment in RAP using the equity method of accounting.
	The following is a summary of the fair value of securities owned and equity method investments as of March 31, 2014 and December 31, 2013 (in thousands):
		March 31, 2014						December 31, 2013
		Securities Owned			Equity Method Investments			Securities Owned			Equity Method Investments
	ACOM	$	8,400		$	—		$	7,300		$	—
	GRP-CIP	2,251			—			2,740			—
	GRP-TE	—			114			—			116
	MLO	7,204			—			5,125			—
	Offshore Fund	—			423			—			412
	Onshore Fund	—			—			503			—
	RAP	—			25,100			—			24,196
	Total	$	17,855		$	25,637		$	15,668		$	24,724
	Gain (loss) from trading securities—net for the three months ended March 31, 2014 and 2013, which represent realized and unrealized gains and losses recorded by the funds the Company consolidates, are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	ACOM	$	537		$	—
	GRP-CIP	10			—
	MLO	412			—
	Onshore Fund	24			1,621
	RAP	—			3
	Total gain from trading securities—net	$	983		$	1,624
	Equity in earnings (losses) of affiliates for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	GRP-TE	$	20		$	—
	Offshore Fund	11			536
	RAP	904			—
	Total equity in earnings of affiliates	$	935		$	536
	Available-for-sale
	The following is a summary of the cost, gross unrealized gains, gross unrealized losses and fair value of investments, available-for-sale as of March 31, 2014 and December 31, 2013 (in thousands):
		March 31, 2014
		Cost			Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses <
								12 months
	Preferred securities	$	986		$	42		$	(8	)	$	1,020
	Common stocks	5,221			811			(121		)	5,911
	Company-sponsored mutual funds	1			—			—			1
	Total investments, available-for-sale	$	6,208		$	853		$	(129	)	$	6,932
		December 31, 2013
		Cost			Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses <
								12 months
	Preferred securities	$	4,142		$	183		$	(40	)	$	4,285
	Common stocks	5,400			698			(132		)	5,966
	Company-sponsored mutual funds	197			1			—			198
	Total investments, available-for-sale	$	9,739		$	882		$	(172	)	$	10,449
The aggregate fair value of available-for-sale securities in an unrealized loss position was approximately $1,360,000 and $1,785,000 at March 31, 2014 and December 31, 2013, respectively.
Unrealized losses on investments, available-for-sale as of March 31, 2014 were generally caused by market conditions. When evaluating whether an unrealized loss on an investment, available-for-sale is other than temporary, the Company reviews such factors as extent and duration of the loss, deterioration in the issuer’s credit quality, reduction or cessation of dividend payments and overall financial strength of the issuer. As of March 31, 2014, the Company determined that it had the ability and intent to hold the remaining investments for which no other-than-temporary impairment has occurred until a recovery of fair value. Accordingly, impairment of these investments is considered temporary.
Sales proceeds, gross realized gains and losses from investments, available-for-sale for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
	Three Months Ended
	March 31,
	2014			2013
Proceeds from sales	$	6,750		$	3,772
Gross realized gains	1,106			539
Gross realized losses	(30		)	(48		)

Fair_Value

Fair Value	3 Months Ended
	Mar. 31, 2014
Fair Value [Abstract]	'
Fair Value	'
	Fair Value
	Codification Topic 820, Fair Value Measurement (“ASC 820”) specifies a hierarchy of valuation classifications based on whether the inputs to the valuation techniques used in each valuation classification are observable or unobservable. These classifications are summarized in the three broad levels listed below:
	•	Level 1—Unadjusted quoted prices for identical instruments in active markets.
	•	Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable.
	•	Level 3—Valuations derived from valuation techniques in which significant inputs or significant value drivers are unobservable.
	Inputs used to measure fair value might fall in different levels of the fair value hierarchy, in which case the Company defaults to the lowest level input that is significant to the fair value measurement in its entirety. These levels are not necessarily an indication of the risk or liquidity associated with the investments. In determining the appropriate levels, the Company performed a detailed analysis of the assets and liabilities that are subject to ASC 820. Transfers among levels, if any, are recorded at the beginning of the reporting period. There were no transfers between level 1 and level 2 during the three months ended March 31, 2014.
	The following table presents fair value measurements as of March 31, 2014 (in thousands):
		Level 1			Level 2			Level 3			Total
	Cash equivalents (1)	$	60,718		$	—		$	—		$	60,718
	Securities owned
	Common stocks	$	7,204		$	—		$	—		$	7,204
	Fixed income securities	—			8,400			—			8,400
	Limited partnership interests	—			—			2,251			2,251
	Total securities owned	$	7,204		$	8,400		$	2,251		$	17,855
	Equity method investments	$	25,100		$	—		$	537		$	25,637
	Investments, available-for-sale
	Preferred securities	$	1,020		$	—		$	—		$	1,020
	Common stocks	5,911			—			—			5,911
	Company-sponsored mutual funds	1			—			—			1
	Total investments, available-for-sale	$	6,932		$	—		$	—		$	6,932
	Derivatives - assets
	Foreign exchange contracts	$	—		$	263		$	—		$	263
	Commodity contracts	474			—			—			474
	Total derivatives - assets	$	474		$	263		$	—		$	737
	Derivatives - liabilities
	Foreign exchange contracts	$	—		$	33		$	—		$	33
	Commodity contracts	208			—			—			208
	Total derivatives - liabilities	$	208		$	33		$	—		$	241
	_________________________
	(1)    Comprised of investments in money market funds.
	Securities owned classified as level 2 in the above table were primarily comprised of investments in United States Treasury Bills carried at amortized cost, which approximates fair value.
	Securities owned classified as level 3 in the above table were comprised of limited partnership interests which represent the Company's co-investments through GRP-CIP, which along with the Company's interest in GRP-TE, represent the Company's collective ownership interests in limited partnership vehicles that invest in private real estate funds which are valued based on the net asset values of the underlying funds and direct investments in real estate which are generally valued using a discounted cash flow model.
	Equity method investments classified as level 3 in the above table represent the carrying amount of partnership interests in the Offshore Fund and GRP-TE, which approximate their fair value based on each fund's net asset value. The Offshore Fund made long and short investments in listed real estate equity securities to maximize absolute and risk-adjusted returns with modest volatility. GRP-TE invests in non-registered real estate funds and in private equity vehicles that invest directly in real estate. As of March 31, 2014, the Company did not have the ability to redeem its investment in either fund.
	The following table presents fair value measurements as of December 31, 2013 (in thousands):
		Level 1			Level 2			Level 3			Total
	Cash equivalents (1)	$	61,551		$	—		$	—		$	61,551
	Securities owned
	Common stocks	$	5,125		$	—		$	503		$	5,628
	Fixed income securities	—			7,300			—			7,300
	Limited partnership interests	—			—			2,740			2,740
	Total securities owned	$	5,125		$	7,300		$	3,243		$	15,668
	Equity method investments	$	24,196		$	—		$	528		$	24,724
	Investments, available-for-sale
	Preferred securities	$	960		$	—		$	3,325		$	4,285
	Common stocks	5,966			—			—			5,966
	Company-sponsored mutual funds	198			—			—			198
	Total investments, available-for-sale	$	7,124		$	—		$	3,325		$	10,449
	Derivatives - assets
	Foreign exchange contracts	$	—		$	398		$	—		$	398
	Commodity contracts	305			—			—			305
	Total derivatives - assets	$	305		$	398		$	—		$	703
	Derivatives - liabilities
	Commodity contracts	$	275		$	—		$	—		$	275
	Total derivatives - liabilities	$	275		$	—		$	—		$	275
	_________________________
	(1)    Comprised of investments in money market funds.
	Securities owned classified as level 2 in the above table were primarily comprised of investments in United States Treasury Bills carried at amortized cost, which approximates fair value.
	Securities owned classified as level 3 in the above table were comprised of investments in the common stock of a privately held bank holding company and limited partnership interests. The investments in the common stock of a privately held bank holding company were valued by the Company's valuation committee using a market approach which utilized market multiples derived from a set of comparable public companies. The limited partnership interests represent the Company's co-investments through GRP-CIP, which along with the Company's interest in GRP-TE, represent the Company's collective ownership interests in limited partnership vehicles that invest in private real estate funds which are valued based on the net asset values of the underlying funds and direct investments in real estate which are generally valued using a discounted cash flow model. The methodology used to value the investments held by GRP-CIP was changed during the year ended December 31, 2013 as the transaction cost was no longer a reasonable approximation of value due to the passage of time.
	Equity method investments classified as level 3 in the above table represent the carrying amount of partnership interests in the Offshore Fund and GRP-TE, which approximate their fair value based on each fund's net asset value. The Offshore Fund made long and short investments in listed real estate equity securities to maximize absolute and risk-adjusted returns with modest volatility. GRP-TE invests in non-registered real estate funds and in private equity vehicles that invest directly in real estate. As of December 31, 2013, the Company did not have the ability to redeem its investment in either fund.
	Investments, available-for-sale classified as level 3 in the above table were comprised of an auction rate preferred security of a closed-end fund which was measured at fair value using a a third party pricing service which utilized a combination of a market approach based on the quoted prices for identical or similar instruments in markets that are not active and an income approach in which the expected cash flows of the securities were discounted back to the measurement date. The Company reviewed the fair value provided by the pricing service and confirmed its understanding of the methodology utilized.
	The following table summarizes the changes in level 3 investments measured at fair value on a recurring basis for the three months ended March 31, 2014 (in thousands):
		Securities						Equity Method Investments			Investments, available-for-sale
		Owned
	Common Stocks			Limited Partnership Interests			GRP-TE/Offshore Fund			Preferred Securities
Balance at January 1, 2014	$	503		$	2,740		$	528		$	3,325
Purchases / contributions	—			281			7			—
Sales / distributions	(527		)	(721		)	(29		)	(4,000		)
Realized gains	24			209			—			675
Unrealized (losses) gains (1)	—			(258		)	31			—
Transfers into (out of) level 3	—			—			—			—
Balance at March 31, 2014	$	—		$	2,251		$	537		$	—
_________________________
(1)    Pertains to unrealized gains (losses) from securities held at March 31, 2014.
The following table summarizes the changes in level 3 investments measured at fair value on a recurring basis for the three months ended March 31, 2013 (in thousands):
	Securities						Equity Method Investments			Investments, available-for-sale
	Owned
	Common Stocks			Limited Partnership Interests			GRP-TE			Preferred Securities
Balance at January 1, 2013	$	1,168		$	2,142		$	89		$	3,080
Purchases / contributions	—			150			6			—
Sales / distributions	—			—			—			—
Realized gains	—			—			—			—
Unrealized losses (1)	(93		)	—			—			(1		)
Transfers into (out of) level 3	—			—			—			—
Balance at March 31, 2013	$	1,075		$	2,292		$	95		$	3,079
_________________________
(1)    Pertains to unrealized losses from securities held at March 31, 2013.
Realized gains (losses) from investments classified as securities owned, equity method investments and investments, available-for-sale in the above tables were recorded as gain (loss) from trading securities, equity in earnings (losses) of affiliates and gain (loss) from available-for-sale securities, respectively, in the Company's condensed consolidated statements of operations. Unrealized gains (losses) from investments classified as securities owned and equity method investments in the above tables were recorded as gain (loss) from trading securities and equity in earnings (losses) of affiliates, respectively, in the Company's condensed consolidated statements of operations. Unrealized gains (losses) from investments, available-for-sale in the above tables were recorded as unrealized gain (loss) from available-for-sale securities in the Company's condensed consolidated statements of comprehensive income.
Valuation Techniques
In certain instances, debt and equity securities are valued on the basis of prices from an orderly transaction between market participants provided by reputable brokers/dealers or pricing services. In determining the value of a particular investment, pricing services may use information with respect to transactions in such investments, broker quotes, pricing matrices, market transactions in comparable investments and various relationships between investments. As part of its independent price verification process, the Company selectively performs detailed reviews of valuations provided by broker/dealers or pricing services.
Foreign exchange contracts are valued by interpolating a value using the spot foreign exchange rate and forward points (based on the spot rate and currency interest rate differentials), which are all inputs that are observable in active markets (level 2).
In the absence of observable market prices, the Company values its investments using valuation methodologies applied on a consistent basis. For some investments, little market activity may exist; management's determination of fair value is then based on the best information available in the circumstances, and may incorporate management's own assumptions and involves a significant degree of judgment, taking into consideration a combination of internal and external factors. Such investments are valued on a quarterly basis, taking into consideration any changes in key inputs and changes in economic and other relevant conditions, and valuation models are updated accordingly. The valuation process also includes a review by the Company's valuation committee which is primarily comprised of senior members from various departments within the Company, including investment management. The valuation committee provides independent oversight of the valuation policies and procedures.
The valuation techniques and significant unobservable inputs used in the fair value measurement of the following level 3 investments as of March 31, 2014 were:
	Fair Value			Fair Value		Significant
	(in thousands)			Methodology		Unobservable Inputs	Range
Limited partnership interests - direct investments in real estate	$	1,332		Discounted cash flows		Discount rate	9% - 15%
						Exit capitalization rates	8% - 8.5%
						Market rental rates	$15.00 - 18.50 psf
The valuation techniques and significant unobservable inputs used in the fair value measurement of the following level 3 investments as of December 31, 2013 were:
	Fair Value			Fair Value		Significant	Input /
	(in thousands)			Methodology		Unobservable Inputs	Range
Common shares of privately-held company	$	503		Market comparable companies		Price / tangible book ratio	1.48x
						Liquidity discount	33.36%
Limited partnership interests - direct investments in real estate	$	2,101		Discounted cash flows		Discount rate	9% - 15%
						Exit capitalization rates	8.5% - 9%
						Market rental rates	$15.00 - 16.25 psf
Changes in the significant unobservable inputs in the tables above may result in a materially higher or lower fair value measurement. The disclosure in the above tables excludes the Company's ownership interests in limited partnership vehicles which are valued based on the net asset values of the underlying funds. The disclosure in the above table as of December 31, 2013 also excludes auction rate preferred securities for which fair value is based on unobservable but non-quantitative inputs. Such items include financial instruments for which the determination of fair value is based on unadjusted quotations provided by a third party pricing service.

Derivatives

Derivatives	3 Months Ended
	Mar. 31, 2014
Derivatives [Abstract]	'
Derivatives	'
	Derivatives
	The following is a summary of the notional and fair value of the derivative financial instruments. The notional amount represents the absolute value amount of all outstanding derivative contracts at March 31, 2014 (in thousands):
		31-Mar-14
		Assets						Liabilities
		Notional			Fair Value			Notional		Fair Value
	Total foreign exchange contracts	$	12,856		$	263		$	5,780	$	33
	Total commodity contracts	8,609			474			7,077		208
	Total derivatives	$	21,465		$	737		$	12,857	$	241
	The following is a summary of the notional and fair value of the derivative financial instruments. The notional amount represents the absolute value amount of all outstanding derivative contracts at December 31, 2013 (in thousands):
		31-Dec-13
		Assets						Liabilities
		Notional			Fair Value			Notional		Fair Value
	Total foreign exchange contracts	$	10,853		$	398		$	—	$	—
	Total commodity contracts	8,115			305			5,738		275
	Total derivatives	$	18,968		$	703		$	5,738	$	275
	Cash included in due from broker in the condensed consolidated statement of financial condition of approximately $1,243,000 and $2,110,000 as of March 31, 2014 and December 31, 2013, respectively, was held as collateral for futures contracts. Securities included in securities owned in the condensed consolidated statement of financial condition of approximately $8,400,000 and $7,300,000 as of March 31, 2014 and December 31, 2013, respectively, were held as collateral for futures contracts.
	Gains and losses from derivative financial instruments for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Equity contracts	$	—		$	(400	)
	Foreign exchange contracts	(168		)	1,302
	Commodity contracts	548			(93		)
	Credit contracts	—			(11		)
	Total derivatives	$	380		$	798

Earnings_Per_Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	Earnings Per Share
	Basic earnings per share are calculated by dividing net income attributable to common stockholders by the weighted average shares outstanding. Diluted earnings per share are calculated by dividing net income attributable to common stockholders by the total weighted average shares of common stock outstanding and common stock equivalents. Common stock equivalents are comprised of dilutive potential shares from restricted stock unit awards. Common stock equivalents are excluded from the computation if their effect is anti-dilutive. Diluted earnings per share are computed using the treasury stock method.
	No anti-dilutive common stock equivalents were excluded from the computation for the three months ended March 31, 2014 and 2013.
	The following is a reconciliation of the income and share data used in the basic and diluted earnings per share computations for the three months ended March 31, 2014 and 2013 (in thousands, except per share data):
		Three Months Ended
		March 31,
		2014			2013
	Net income	$	19,600		$	15,501
	Less: Net income attributable to redeemable noncontrolling interest	(155		)	(360		)
	Net income attributable to common stockholders	$	19,445		$	15,141
	Basic weighted average shares outstanding	44,633			44,137
	Dilutive potential shares from restricted stock units	850			745
	Diluted weighted average shares outstanding	45,483			44,882
	Basic earnings per share attributable to common stockholders	$	0.44		$	0.34
	Diluted earnings per share attributable to common stockholders	$	0.43		$	0.34

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	The provision for income taxes for the three months ended March 31, 2014 includes U.S. federal, state, local and foreign taxes at an approximate effective tax rate of 36.5%. The effective tax rate for the three months ended March 31, 2013 was approximately 35%, which included discrete items, the most significant of which was attributable to the launch costs of Cohen & Steers MLP Income and Energy Opportunity Fund, Inc., a closed-end mutual fund. Excluding the discrete items, the effective tax rate for the three months ended March 31, 2013 was approximately 37%. The Company expects the tax rate for the full year 2014 to approximate 36.5%, excluding discrete items.
	Deferred income taxes represent the tax effects of the temporary differences between book and tax bases and are measured using enacted tax rates that will be in effect when such items are expected to reverse. The Company's net deferred tax asset is primarily comprised of future income tax deductions attributable to the delivery of unvested restricted stock units. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to an amount that more likely than not will be realized.

Regulatory_Requirements

Regulatory Requirements	3 Months Ended
	Mar. 31, 2014
Regulatory Requirements [Abstract]	'
Regulatory Requirements	'
	Regulatory Requirements
	Securities, a registered broker/dealer in the U.S., is subject to the SEC’s Uniform Net Capital Rule 15c3-1 (the “Rule”), which requires that broker/dealers maintain a minimum level of net capital, as defined. As of March 31, 2014, Securities had net capital of approximately $2,310,000, which exceeded its requirements by approximately $2,133,000. The Rule also provides that equity capital may not be withdrawn or cash dividends paid if the resulting net capital of a broker/dealer is less than the amount required under the Rule and requires prior notice to the SEC for certain withdrawals of capital.
	Securities does not carry customer accounts and is exempt from the SEC’s Rule 15c3-3 pursuant to provisions (k)(1) of such rule.
	Certain of the non-U.S. subsidiaries of the Company (collectively, the “Foreign Regulated Entities”) are regulated outside the U.S. by the Hong Kong Securities and Futures Commission and the United Kingdom Financial Conduct Authority. As of March 31, 2014, the Foreign Regulated Entities had aggregate regulatory capital of approximately $50,327,000, which exceeded requirements by approximately $48,581,000. Effective December 31, 2013, Cohen & Steers Europe SPRL requested, and was granted, a withdrawal of its investment services license with the Belgium Financial Services and Markets Authority.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related Party Transactions
	The Company is an investment adviser to, and has administrative agreements with, affiliated funds for which certain employees are officers and/or directors. The following table sets forth the amount of revenue the Company earned from these affiliated funds for the three months ended March 31, 2014 and 2013 (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Investment advisory and administration fees	$	48,137		$	44,067
	Distribution and service fees	3,470			3,434
		$	51,607		$	47,501
	Sales proceeds, gross realized gains, gross realized losses and dividend income from investments, available-for-sale in Company-sponsored mutual funds for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Proceeds from sales	$	192		$	—
	Gross realized gains	—			—
	Gross realized losses	(3		)	—
	Dividend income	—			—
	The Company has agreements with certain affiliated open-end and closed-end mutual funds to reimburse certain fund expenses. For the three months ended March 31, 2014 and 2013, expenses of approximately $2,116,000 and $2,061,000, respectively, were incurred by the Company pursuant to these agreements and are included in general and administrative expenses.
	Included in accounts receivable at March 31, 2014 and December 31, 2013 are receivables due from Company-sponsored mutual funds of approximately $18,431,000 and $18,026,000, respectively.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	From time to time, the Company is involved in legal matters relating to claims arising in the ordinary course of business. There are currently no such matters pending that the Company believes could have a material adverse effect on its condensed consolidated results of operations, cash flows or financial position.
	The Company periodically commits to fund a portion of the equity in certain of its sponsored investment products. The Company has committed to co-invest up to $5.1 million alongside GRP-TE, a portion of which is made through GRP-TE and the remainder of which is made through GRP-CIP for up to 12 years through the life of GRP-TE. As of March 31, 2014, the Company has funded approximately $2.8 million with respect to this commitment. The actual timing of the funding of this commitment is currently unknown, as the drawdown of the Company's commitment is contingent on the timing of drawdowns by the underlying funds and co-investments in which GRP-TE invests. This unfunded commitment was not recorded on the Company's condensed consolidated statements of financial condition as of March 31, 2014.

Concentration_of_Credit_Risk

Concentration of Credit Risk	3 Months Ended
	Mar. 31, 2014
Concentration of Credit Risk [Abstract]	'
Concentration of Credit Risk	'
	Concentration of Credit Risk
	The Company's cash and cash equivalents are principally on deposit with three major financial institutions. The Company is subject to credit risk should these financial institutions be unable to fulfill their obligations.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	The Company has evaluated the need for disclosures and/or adjustments resulting from subsequent events through the date the condensed consolidated financial statements were issued. Other than the items described below, the Company determined that there were no additional subsequent events that require disclosure and/or adjustment.
	On May 8, 2014, CNS declared a quarterly dividend on its common stock in the amount of $0.22 per share. The dividend will be payable on June 26, 2014 to stockholders of record at the close of business on June 3, 2014.

Basis_of_Presentation_and_Sign1

Basis of Presentation and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Basis of Presentation and Significant Accounting Policies [Abstract]	'
Accounting Estimates	'
	Accounting Estimates—The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities at the dates of the condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Management believes the estimates used in preparing the condensed consolidated financial statements are reasonable and prudent. Actual results could differ from those estimates.
Reclassifications	'
	Reclassifications—Certain prior year amounts have been reclassified to conform to the current year presentation.
Consolidation	'
	Consolidation—The Company consolidates operating entities deemed to be voting interest entities if the Company owns a majority of the voting interest. The equity method of accounting is used for investments in non-controlled affiliates in which the Company’s ownership ranges from 20 to 50 percent, or in instances in which the Company is able to exercise significant influence but not control. The Company also consolidates any variable interest entities (“VIEs”) in which the Company is the primary beneficiary. The Company records noncontrolling interests in consolidated subsidiaries for which the Company’s ownership is less than 100 percent.
VIE	'
	A VIE is an entity in which either (a) the equity investment at risk is not sufficient to permit the entity to finance its own activities without additional financial support or (b) the group of holders of the equity investment at risk lack certain characteristics of a controlling financial interest. The primary beneficiary is the entity that has the obligation to absorb a majority of the expected losses or the right to receive the majority of the residual returns. Investments and redemptions or amendments to the governing documents of the respective entities could affect an entity's status as a VIE or the determination of the primary beneficiary. The Company assesses whether entities in which it has an interest are VIEs upon initial involvement and at each reporting date. The Company assesses whether it is the primary beneficiary of any VIEs identified by evaluating its economic interests in the entity held either directly by the Company and its affiliates or indirectly through employees.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents—Cash equivalents consist of short-term, highly liquid investments, which are readily convertible into cash and have original maturities of three months or less.
Due from Broker	'
	Due from Broker—The Company conducts business with brokers for certain of its investment activities. The clearing and custody operations for these investment activities are performed pursuant to agreements with prime brokers. The due from broker balance represents cash and cash equivalents balances at brokers and net receivables and payables for unsettled security transactions related to the Company's consolidated seed investments.
Investments	'
	Investments—Management of the Company determines the appropriate classification of its investments at the time of purchase and re-evaluates such determination at each statement of financial condition date.
	Securities owned are classified as trading securities, represent securities held within the affiliated funds that the Company consolidates and are measured at fair value based on quoted market prices, market prices obtained from independent pricing services engaged by management or as determined by the Company’s valuation committee. Unrealized gains and losses are recorded as gain (loss) from trading securities—net in the Company’s condensed consolidated statements of operations.
	Investments classified as equity method investments are accounted for using the equity method, under which the Company recognizes its respective share of the investee’s net income or loss for the period. As of March 31, 2014, the Company's equity method investments consisted of interests in affiliated funds which measure their underlying investments at fair value and report a net asset value on a recurring basis. The carrying amounts of these investments approximate their fair value.
	Investments classified as available-for-sale are comprised of equity securities, investment-grade preferred instruments and investments in Company-sponsored open-end and closed-end mutual funds. These investments are carried at fair value based on quoted market prices or market prices obtained from independent pricing services engaged by management, with unrealized gains and losses, net of tax, reported in accumulated other comprehensive income. The Company periodically reviews each individual security position that has an unrealized loss, or impairment, to determine if that impairment is other than temporary. If the Company believes an impairment of a security position is other than temporary, the loss will be recognized in the Company’s condensed consolidated statements of operations. An other than temporary impairment is presumed to have occurred if the available-for-sale investment has an unrealized loss continuously for 12 or more months.
	From time to time, the affiliated funds consolidated by the Company enter into derivative contracts to gain exposure to the underlying commodities markets or to hedge market and credit risks of the underlying portfolios utilizing options, total return swaps, credit default swaps and futures contracts. These instruments are measured at fair value with gains and losses recorded as gain (loss) from trading securities—net in the Company's condensed consolidated statements of operations. The fair values of these instruments are recorded in other assets or other liabilities and accrued expenses in the Company's condensed consolidated statements of financial condition.
	Additionally, from time to time, the Company enters into foreign exchange contracts to hedge its currency exposure related to client receivables. These instruments are measured at fair value with gains and losses recorded in other non-operating income in the Company's condensed consolidated statements of operations. The fair values of these contracts are recorded in other assets or other liabilities and accrued expenses in the Company's condensed consolidated statements of financial condition.
Goodwill and Intangible Assets	'
	Goodwill and Intangible Assets—Goodwill represents the excess of the cost of the Company’s investment in the net assets of an acquired company over the fair value of the underlying identifiable net assets at the date of acquisition. Goodwill and indefinite lived intangible assets are not amortized but are tested at least annually for impairment by comparing the fair value to their carrying amounts. Finite lived intangible assets are amortized over their useful lives and are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. See Note 3 for further discussion about the Company’s goodwill and intangible assets.
Redeemable Noncontrolling Interest	'
	Redeemable Noncontrolling Interest—Redeemable noncontrolling interest represents third-party interests in the Company's consolidated entities. This interest is redeemable at the option of the investors and therefore is not treated as permanent equity. Redeemable noncontrolling interest is remeasured at redemption value which approximates the fair value at each reporting period.
Investment Advisory and Administrative Fees	'
	Investment Advisory and Administration Fees—The Company earns revenue by providing asset management services to institutional accounts and to Company-sponsored open-end and closed-end mutual funds. This revenue is earned pursuant to the terms of the underlying advisory contract, and is based on a contractual investment advisory fee applied to the assets in the client’s portfolio, net of applicable waivers. The Company also earns revenue from administration fees paid by certain Company-sponsored open-end and closed-end mutual funds, based on the average assets under management of such funds. This revenue is recognized as such fees are earned.
Distribution and Service Fees	'
	Distribution and Service Fees—Distribution and service fee revenue is earned as the services are performed, based on contractually-predetermined percentages of the average assets under management of the Company-sponsored open-end load mutual funds. Distribution and service fee revenue is recorded gross of any third-party distribution and service fee expense arrangements. The expenses associated with these third-party distribution and service fee arrangements are recorded as incurred.
Portfolio Consulting and Other	'
	Portfolio Consulting and Other—The Company earns portfolio consulting and other fees by: i) providing portfolio consulting services in connection with model-based strategies accounts; ii) earning a licensing fee for the use of the Company's proprietary indices; and iii) providing portfolio monitoring services related to a number of unit investment trusts. This revenue is earned pursuant to the terms of the underlying contract, and the fee schedules for these relationships vary based on the type of services the Company provides for each relationship. This revenue is recognized as such fees are earned.
Stock-based Compensation	'
	Stock-based Compensation—The Company recognizes compensation expense for the grant-date fair value of awards of equity instruments granted to employees. This expense is recognized over the period during which employees are required to provide service. The Company also estimates forfeitures.
Income Taxes	'
	Income Taxes—The Company records the current and deferred tax consequences of all transactions that have been recognized in the condensed consolidated financial statements in accordance with the provisions of the enacted tax laws. Deferred tax assets are recognized for temporary differences that will result in deductible amounts in future years. Deferred tax liabilities are recognized for temporary differences that will result in taxable income in future years. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to an amount that more likely than not will be realized. The effective tax rate for interim periods represents the Company’s best estimate of the effective tax rate expected to be applied to the full fiscal year.
Currency Translation and Transactions	'
	Currency Translation and Transactions—Assets and liabilities of subsidiaries having non-U.S. dollar functional currencies are translated at exchange rates at the applicable condensed consolidated statement of financial condition date. Revenue and expenses are translated at average exchange rates during the period. The gains or losses resulting from translating non-U.S. dollar functional currency into U.S. dollars are included in the Company's condensed consolidated statements of comprehensive income. Gains or losses resulting from non-U.S. dollar currency transactions are included in other non-operating income in the condensed consolidated statements of operations.
Comprehensive Income	'
	Comprehensive Income—The Company reports all changes in comprehensive income in the condensed consolidated statements of comprehensive income. Comprehensive income includes net income or loss attributable to common stockholders, foreign currency translation gain and loss (net of tax), unrealized gain and loss from available-for-sale securities (net of tax) and reclassification to statements of operations of gain and loss from available-for-sale securities (net of tax).
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements—In April 2014, the Financial Accounting Standards Board (“FASB”) issued new guidance which changed the requirements for reporting discontinued operations. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results. This new guidance will be effective for the Company's first quarter of 2015. The adoption of this new guidance will not have a material impact on the Company's condensed consolidated financial statements.
	In March 2014, the FASB issued new guidance to make certain technical corrections to the FASB Accounting Standards Codification ("Codification") Master Glossary. The amendments affect various Codification topics and include deletion of Master Glossary terms, additions to the Master Glossary links, elimination of duplicate Master Glossary terms, and other technical corrections related to Master Glossary terms. The amendments in this new guidance do not have transition guidance and were effective upon issuance. The adoption of this new guidance did not have a material impact on the Company's condensed consolidated financial statements.
	In December 2013, the FASB issued new guidance to provide a single definition of public business entity for use in future financial accounting and reporting guidance. The guidance specifies that an entity that is required by the SEC to file or furnish financial statements with the SEC, or does file or furnish financial statements with the SEC, is considered a public business entity. Additionally, a consolidated subsidiary of a public company is not considered a public business entity for purposes of its standalone financial statements other than those included in an SEC filing by its parent or by other registrants or those that are issuers and are required to file or furnish financial statements with the SEC. This new guidance was effective for all future accounting updates starting from 2014. The adoption of this new guidance did not have a material impact on the Company's condensed consolidated financial statements.
	In July 2013, the FASB issued new guidance on the presentation of unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. An entity is required to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward unless a net operating loss carryforward, a similar tax loss or a tax credit carryforward is not available as of the reporting date or the entity does not intend to use the deferred tax asset for this purpose (provided that the tax law permits a choice). This new guidance was effective for the Company's first quarter of 2014. The adoption of this new guidance did not have a material impact on the Company's condensed consolidated financial statements.
	In June 2013, the FASB issued new guidance which clarifies the characteristics of an investment company and provides guidance for assessing whether an entity is an investment company. From time to time the Company consolidates certain of its affiliated funds which are considered investment companies. The Company retains the specialized investment company accounting for such funds in consolidation. This new guidance was effective for the Company’s first quarter of 2014. The adoption of this new guidance did not have a material impact on the Company’s condensed consolidated financial statements.
Fair Value of Financial Instruments	'
	Valuation Techniques
	In certain instances, debt and equity securities are valued on the basis of prices from an orderly transaction between market participants provided by reputable brokers/dealers or pricing services. In determining the value of a particular investment, pricing services may use information with respect to transactions in such investments, broker quotes, pricing matrices, market transactions in comparable investments and various relationships between investments. As part of its independent price verification process, the Company selectively performs detailed reviews of valuations provided by broker/dealers or pricing services.
	Foreign exchange contracts are valued by interpolating a value using the spot foreign exchange rate and forward points (based on the spot rate and currency interest rate differentials), which are all inputs that are observable in active markets (level 2).
	In the absence of observable market prices, the Company values its investments using valuation methodologies applied on a consistent basis. For some investments, little market activity may exist; management's determination of fair value is then based on the best information available in the circumstances, and may incorporate management's own assumptions and involves a significant degree of judgment, taking into consideration a combination of internal and external factors. Such investments are valued on a quarterly basis, taking into consideration any changes in key inputs and changes in economic and other relevant conditions, and valuation models are updated accordingly. The valuation process also includes a review by the Company's valuation committee which is primarily comprised of senior members from various departments within the Company, including investment management. The valuation committee provides independent oversight of the valuation policies and procedures.

Fair_Value_Valuation_Technique

Fair Value Valuation Technique (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Fair Value of Financial Instruments	'
	Valuation Techniques
	In certain instances, debt and equity securities are valued on the basis of prices from an orderly transaction between market participants provided by reputable brokers/dealers or pricing services. In determining the value of a particular investment, pricing services may use information with respect to transactions in such investments, broker quotes, pricing matrices, market transactions in comparable investments and various relationships between investments. As part of its independent price verification process, the Company selectively performs detailed reviews of valuations provided by broker/dealers or pricing services.
	Foreign exchange contracts are valued by interpolating a value using the spot foreign exchange rate and forward points (based on the spot rate and currency interest rate differentials), which are all inputs that are observable in active markets (level 2).
	In the absence of observable market prices, the Company values its investments using valuation methodologies applied on a consistent basis. For some investments, little market activity may exist; management's determination of fair value is then based on the best information available in the circumstances, and may incorporate management's own assumptions and involves a significant degree of judgment, taking into consideration a combination of internal and external factors. Such investments are valued on a quarterly basis, taking into consideration any changes in key inputs and changes in economic and other relevant conditions, and valuation models are updated accordingly. The valuation process also includes a review by the Company's valuation committee which is primarily comprised of senior members from various departments within the Company, including investment management. The valuation committee provides independent oversight of the valuation policies and procedures.

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets [Abstract]	'
Schedule of Intangible Assets	'
	The following table details the gross carrying amounts and accumulated amortization for the intangible assets at March 31, 2014 and December 31, 2013 (in thousands):
		Remaining		Gross		Accumulated			Intangible
		Amortization		Carrying		Amortization			Assets, Net
		Period		Amount
		(in months)
	March 31, 2014:
	Amortized intangible assets:
	Client relationships	57		$	1,543	$	(1,114	)	$	429
	Non-amortized intangible assets:
	Mutual fund management contracts	—		1,250		—			1,250
	Total			$	2,793	$	(1,114	)	$	1,679
	December 31, 2013:
	Amortized intangible assets:
	Client relationships	60		$	1,543	$	(1,092	)	$	451
	Non-amortized intangible assets:
	Mutual fund management contracts	—		1,250		—			1,250
	Total			$	2,793	$	(1,092	)	$	1,701
Schedule Future Amortization Expense	'
	Estimated future amortization expense is as follows (in thousands):
	Periods Ending December 31,	Estimated
		Amortization
		Expense
	2014	$	67
	2015	89
	2016	89
	2017	89
	2018	95
	Thereafter	—
	Total	$	429

Investments_Tables

Investments (Tables)	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Summary Investment Holdings	'
	The following is a summary of the Company's investments as of March 31, 2014 and December 31, 2013 (in thousands):
		March 31,			December 31, 2013
		2014
	Securities owned	$	17,855		$	15,668
	Equity method investments	25,637			24,724
	Investments, available-for-sale	6,932			10,449
Schedule of Fair Value of Securities Owned and Equity Investments	'
	The following is a summary of the fair value of securities owned and equity method investments as of March 31, 2014 and December 31, 2013 (in thousands):
		March 31, 2014						December 31, 2013
		Securities Owned			Equity Method Investments			Securities Owned			Equity Method Investments
	ACOM	$	8,400		$	—		$	7,300		$	—
	GRP-CIP	2,251			—			2,740			—
	GRP-TE	—			114			—			116
	MLO	7,204			—			5,125			—
	Offshore Fund	—			423			—			412
	Onshore Fund	—			—			503			—
	RAP	—			25,100			—			24,196
	Total	$	17,855		$	25,637		$	15,668		$	24,724
Trading Securities	'
	Gain (loss) from trading securities—net for the three months ended March 31, 2014 and 2013, which represent realized and unrealized gains and losses recorded by the funds the Company consolidates, are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	ACOM	$	537		$	—
	GRP-CIP	10			—
	MLO	412			—
	Onshore Fund	24			1,621
	RAP	—			3
	Total gain from trading securities—net	$	983		$	1,624
Schedule of Equity in Earnings (Losses) of Affiliates	'
	Equity in earnings (losses) of affiliates for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	GRP-TE	$	20		$	—
	Offshore Fund	11			536
	RAP	904			—
	Total equity in earnings of affiliates	$	935		$	536
Schedule of Available-for-sale Securities Reconciliation	'
	The following is a summary of the cost, gross unrealized gains, gross unrealized losses and fair value of investments, available-for-sale as of March 31, 2014 and December 31, 2013 (in thousands):
		March 31, 2014
		Cost			Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses <
								12 months
	Preferred securities	$	986		$	42		$	(8	)	$	1,020
	Common stocks	5,221			811			(121		)	5,911
	Company-sponsored mutual funds	1			—			—			1
	Total investments, available-for-sale	$	6,208		$	853		$	(129	)	$	6,932
		December 31, 2013
		Cost			Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses <
								12 months
	Preferred securities	$	4,142		$	183		$	(40	)	$	4,285
	Common stocks	5,400			698			(132		)	5,966
	Company-sponsored mutual funds	197			1			—			198
	Total investments, available-for-sale	$	9,739		$	882		$	(172	)	$	10,449
Realized Gain (Loss) on Investments	'
	Sales proceeds, gross realized gains and losses from investments, available-for-sale for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Proceeds from sales	$	6,750		$	3,772
	Gross realized gains	1,106			539
	Gross realized losses	(30		)	(48		)

Fair_Value_Tables

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2014										Mar. 31, 2013
Fair Value [Abstract]	'										'
Fair Value Measurements, Recurring and Nonrecurring	'										'
	Transfers among levels, if any, are recorded at the beginning of the reporting period. There were no transfers between level 1 and level 2 during the three months ended March 31, 2014.
	The following table presents fair value measurements as of March 31, 2014 (in thousands):
		Level 1		Level 2			Level 3		Total
	Cash equivalents (1)	$	60,718	$	—		$	—	$	60,718
	Securities owned
	Common stocks	$	7,204	$	—		$	—	$	7,204
	Fixed income securities	—		8,400			—		8,400
	Limited partnership interests	—		—			2,251		2,251
	Total securities owned	$	7,204	$	8,400		$	2,251	$	17,855
	Equity method investments	$	25,100	$	—		$	537	$	25,637
	Investments, available-for-sale
	Preferred securities	$	1,020	$	—		$	—	$	1,020
	Common stocks	5,911		—			—		5,911
	Company-sponsored mutual funds	1		—			—		1
	Total investments, available-for-sale	$	6,932	$	—		$	—	$	6,932
	Derivatives - assets
	Foreign exchange contracts	$	—	$	263		$	—	$	263
	Commodity contracts	474		—			—		474
	Total derivatives - assets	$	474	$	263		$	—	$	737
	Derivatives - liabilities
	Foreign exchange contracts	$	—	$	33		$	—	$	33
	Commodity contracts	208		—			—		208
	Total derivatives - liabilities	$	208	$	33		$	—	$	241
	_________________________
	(1)    Comprised of investments in money market funds.
	The following table presents fair value measurements as of December 31, 2013 (in thousands):
		Level 1		Level 2			Level 3		Total
	Cash equivalents (1)	$	61,551	$	—		$	—	$	61,551
	Securities owned
	Common stocks	$	5,125	$	—		$	503	$	5,628
	Fixed income securities	—		7,300			—		7,300
	Limited partnership interests	—		—			2,740		2,740
	Total securities owned	$	5,125	$	7,300		$	3,243	$	15,668
	Equity method investments	$	24,196	$	—		$	528	$	24,724
	Investments, available-for-sale
	Preferred securities	$	960	$	—		$	3,325	$	4,285
	Common stocks	5,966		—			—		5,966
	Company-sponsored mutual funds	198		—			—		198
	Total investments, available-for-sale	$	7,124	$	—		$	3,325	$	10,449
	Derivatives - assets
	Foreign exchange contracts	$	—	$	398		$	—	$	398
	Commodity contracts	305		—			—		305
	Total derivatives - assets	$	305	$	398		$	—	$	703
	Derivatives - liabilities
	Commodity contracts	$	275	$	—		$	—	$	275
	Total derivatives - liabilities	$	275	$	—		$	—	$	275
	_________________________
	(1)    Comprised of investments in money market funds.
Fair Value, Valuation Technique, Unobservable Inputs	'										'
	The valuation techniques and significant unobservable inputs used in the fair value measurement of the following level 3 investments as of March 31, 2014 were:										The following table summarizes the changes in level 3 investments measured at fair value on a recurring basis for the three months ended March 31, 2014 (in thousands):
		Fair Value		Fair Value		Significant						Securities						Equity Method Investments			Investments, available-for-sale
		(in thousands)		Methodology		Unobservable Inputs	Range					Owned
	Limited partnership interests - direct investments in real estate	$	1,332	Discounted cash flows		Discount rate	9% - 15%					Common Stocks			Limited Partnership Interests			GRP-TE/Offshore Fund			Preferred Securities
						Exit capitalization rates	8% - 8.5%				Balance at January 1, 2014	$	503		$	2,740		$	528		$	3,325
						Market rental rates	$15.00 - 18.50 psf
	The valuation techniques and significant unobservable inputs used in the fair value measurement of the following level 3 investments as of December 31, 2013 were:										Purchases / contributions	—			281			7			—
											Sales / distributions	(527		)	(721		)	(29		)	(4,000		)
		Fair Value		Fair Value		Significant	Input /				Realized gains	24			209			—			675
		(in thousands)		Methodology		Unobservable Inputs	Range
	Common shares of privately-held company	$	503	Market comparable companies		Price / tangible book ratio	1.48x				Unrealized (losses) gains (1)	—			(258		)	31			—
						Liquidity discount	33.36%
	Limited partnership interests - direct investments in real estate	$	2,101	Discounted cash flows		Discount rate	9% - 15%				Transfers into (out of) level 3	—			—			—			—
						Exit capitalization rates	8.5% - 9%
						Market rental rates	$15.00 - 16.25 psf				Balance at March 31, 2014	$	—		$	2,251		$	537		$	—
											_________________________
											(1)    Pertains to unrealized gains (losses) from securities held at March 31, 2014.
											The following table summarizes the changes in level 3 investments measured at fair value on a recurring basis for the three months ended March 31, 2013 (in thousands):
												Securities						Equity Method Investments			Investments, available-for-sale
												Owned
												Common Stocks			Limited Partnership Interests			GRP-TE			Preferred Securities
											Balance at January 1, 2013	$	1,168		$	2,142		$	89		$	3,080
											Purchases / contributions	—			150			6			—
											Sales / distributions	—			—			—			—
											Realized gains	—			—			—			—
											Unrealized losses (1)	(93		)	—			—			(1		)
											Transfers into (out of) level 3	—			—			—			—
											Balance at March 31, 2013	$	1,075		$	2,292		$	95		$	3,079
											_________________________
											(1)    Pertains to unrealized losses from securities held at March 31, 2013.

Derivatives_Tables

Derivatives (Tables)	3 Months Ended
	Mar. 31, 2014
Derivatives [Abstract]	'
Schedule of Derivative Instruments	'
	The notional amount represents the absolute value amount of all outstanding derivative contracts at March 31, 2014 (in thousands):
		31-Mar-14
		Assets						Liabilities
		Notional			Fair Value			Notional		Fair Value
	Total foreign exchange contracts	$	12,856		$	263		$	5,780	$	33
	Total commodity contracts	8,609			474			7,077		208
	Total derivatives	$	21,465		$	737		$	12,857	$	241
	The notional amount represents the absolute value amount of all outstanding derivative contracts at December 31, 2013 (in thousands):
		31-Dec-13
		Assets						Liabilities
		Notional			Fair Value			Notional		Fair Value
	Total foreign exchange contracts	$	10,853		$	398		$	—	$	—
	Total commodity contracts	8,115			305			5,738		275
	Total derivatives	$	18,968		$	703		$	5,738	$	275
Gains (losses) on Derivatives	'
	Gains and losses from derivative financial instruments for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Equity contracts	$	—		$	(400	)
	Foreign exchange contracts	(168		)	1,302
	Commodity contracts	548			(93		)
	Credit contracts	—			(11		)
	Total derivatives	$	380		$	798

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted	'
	The following is a reconciliation of the income and share data used in the basic and diluted earnings per share computations for the three months ended March 31, 2014 and 2013 (in thousands, except per share data):
		Three Months Ended
		March 31,
		2014			2013
	Net income	$	19,600		$	15,501
	Less: Net income attributable to redeemable noncontrolling interest	(155		)	(360		)
	Net income attributable to common stockholders	$	19,445		$	15,141
	Basic weighted average shares outstanding	44,633			44,137
	Dilutive potential shares from restricted stock units	850			745
	Diluted weighted average shares outstanding	45,483			44,882
	Basic earnings per share attributable to common stockholders	$	0.44		$	0.34
	Diluted earnings per share attributable to common stockholders	$	0.43		$	0.34

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions	'
	The following table sets forth the amount of revenue the Company earned from these affiliated funds for the three months ended March 31, 2014 and 2013 (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Investment advisory and administration fees	$	48,137		$	44,067
	Distribution and service fees	3,470			3,434
		$	51,607		$	47,501
Schedule of Realized Gain (Loss)	'
	Sales proceeds, gross realized gains, gross realized losses and dividend income from investments, available-for-sale in Company-sponsored mutual funds for the three months ended March 31, 2014 and 2013 are summarized below (in thousands):
		Three Months Ended
		March 31,
		2014			2013
	Proceeds from sales	$	192		$	—
	Gross realized gains	—			—
	Gross realized losses	(3		)	—
	Dividend income	—			—

Basis_of_Presentation_and_Sign2

Basis of Presentation and Significant Accounting Policies (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
		mutual_funds
Cumulative Translation Adjustments balance [Line Items]	'	'	'
Remaining Amortization Period	'57 months	'	'60 months
Distribution and service fees - Non-GAAP	'	'	'
Closed-end mutual funds	'	1	'
Minimum	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Ownership range	20.00%	'	'
Maximum	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Ownership range	50.00%	'	'
Distribution rights	'	'	'
Distribution and service fees - Non-GAAP	'	'	'
Distribution and service fees - Non GAAP	'	7,200,000	'
Accumulated Translation Adjustment	'	'	'
Cumulative Translation Adjustments balance [Line Items]	'	'	'
Cumulative Foreign Currency Translation Adjustment, Net of Tax	2,341,000	'	2,264,000

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'	'
Goodwill	$20,675	'	$20,672
Goodwill, Translation Adjustments	3	'	'
Finite-Lived Intangible Assets, Accumulated Amortization	-1,114	'	-1,092
Intangible Assets, Net	429	'	'
Intangible Assets Gross	2,793	'	2,793
Intangible Assets, Net	1,679	'	1,701
Amortization of Intangible Assets	22	22	'
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]	'	'	'
2014	67	'	'
2015	89	'	'
2016	89	'	'
2017	89	'	'
2018	95	'	'
Thereafter	0	'	'
Total	429	'	'
Client Relationships	'	'	'
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'	'
Finite-Lived Intangible Assets, Gross	1,543	'	1,543
Finite-Lived Intangible Assets, Accumulated Amortization	-1,114	'	-1,092
Intangible Assets, Net	429	'	451
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]	'	'	'
Total	429	'	451
Mutual Fund Management Contracts	'	'	'
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]	'	'	'
Indefinite-lived Intangible Assets	$1,250	'	$1,250

Investments_Trading_and_Equity

Investments Trading and Equity Investments (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013	Dec. 31, 2013
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	$17,855	[1]	'	$15,668	[1]
Equity method investments	25,637		'	24,724
Investments, available-for-sale	6,932		'	10,449
Gain from trading securities—net	983		1,624	'
Equity in earnings of affiliates	935		536	'
ACOM	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	8,400		'	7,300
Equity method investments	0		'	0
Gain from trading securities—net	537		0	'
GRP-CIP	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	2,251		'	2,740
Equity method investments	0		'	0
Gain from trading securities—net	10		0	'
GRP-TE	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	0		'	0
Equity method investments	114		'	116
Equity in earnings of affiliates	20		0	'
MLO	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	7,204		'	5,125
Equity method investments	0		'	0
Gain from trading securities—net	412		0	'
Offshore Fund	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	0		'	0
Equity method investments	423		'	412
Equity in earnings of affiliates	11		536	'
Onshore Fund	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	0		'	503
Equity method investments	0		'	0
Gain from trading securities—net	24		1,621	'
RAP	'		'	'
Trading Securities and Other Trading Assets [Line Items]	'		'	'
Securities owned	0		'	0
Equity method investments	25,100		'	24,196
Gain from trading securities—net	0		3	'
Equity in earnings of affiliates	$904		$0	'
[1]	Pledged as collateral attributable to the consolidated balances of Cohen & Steers Active Commodities Fund, LP as of March 31, 2014 and December 31, 2013.

Investments_AvailableforSale_S

Investments Available-for-Sale Securities (Details) (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Available-for-sale securities in an unrealized loss position	$1,360	'	$1,785
Available-for-sale Securities [Abstract]	'	'	'
Cost	6,208	'	9,739
Gross Unrealized Gains	853	'	882
Gross Unrealized Losses less than 12 months	-129	'	-172
Fair Value	6,932	'	10,449
Proceeds from Investing Activities [Abstract]	'	'	'
Proceeds from sales	6,750	3,772	'
Gross realized gains	1,106	539	'
Gross realized losses	-30	-48	'
Preferred securities	'	'	'
Available-for-sale Securities [Abstract]	'	'	'
Cost	986	'	4,142
Gross Unrealized Gains	42	'	183
Gross Unrealized Losses less than 12 months	-8	'	-40
Fair Value	1,020	'	4,285
Common stocks	'	'	'
Available-for-sale Securities [Abstract]	'	'	'
Cost	5,221	'	5,400
Gross Unrealized Gains	811	'	698
Gross Unrealized Losses less than 12 months	-121	'	-132
Fair Value	5,911	'	5,966
Company-sponsored mutual funds	'	'	'
Available-for-sale Securities [Abstract]	'	'	'
Cost	1	'	197
Gross Unrealized Gains	0	'	1
Gross Unrealized Losses less than 12 months	0	'	0
Fair Value	$1	'	$198

Fair_Value_Details

Fair Value (Details) (USD $)

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

In Thousands, unless otherwise specified

Level 3

Level 3

Level 3

Level 3

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Preferred securities

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Common stocks

Fixed income securities

Fixed income securities

Fixed income securities

Fixed income securities

Fixed income securities

Fixed income securities

Fixed income securities

Fixed income securities

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

Limited partnership interests

GRP-TE

GRP-TE

GRP-TE

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

Company-sponsored mutual funds

GRP-TE/Offshore Fund

Minimum

Minimum

Maximum

Maximum

Level 1

Level 1

Level 1

Level 1

Level 1

Level 1

Level 2

Level 2

Level 2

Level 2

Level 2

Level 2

Level 3

Level 3

Level 3

Level 3

Level 3

Level 3

Total

Total

Total

Total

Total

Total

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Level 3

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Level 3

Level 3

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Foreign exchange contracts

Foreign exchange contracts

Commodity contracts

Commodity contracts

Foreign exchange contracts

Foreign exchange contracts

Commodity contracts

Commodity contracts

Foreign exchange contracts

Foreign exchange contracts

Commodity contracts

Commodity contracts

Foreign exchange contracts

Foreign exchange contracts

Commodity contracts

Commodity contracts

Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

Level 3

Total

Total

Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

Level 3

Total

Total

Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

Total

Total

Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

Level 3

Total

Total

Level 3

Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

Total

Total

Level 3

Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash equivalents

'

'

'

'

'

'

$60,718

[1]

$61,551

[1]

'

'

'

'

$0

[1]

$0

[1]

'

'

'

'

$0

[1]

$0

[1]

'

'

'

'

$60,718

[1]

$61,551

[1]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Securities owned

17,855

[2]

15,668

[2]

'

'

'

'

7,204

5,125

'

'

'

'

8,400

7,300

'

'

'

'

2,251

3,243

'

'

'

'

17,855

15,668

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,204

5,125

0

0

0

'

503

7,204

5,628

0

0

8,400

7,300

0

0

8,400

7,300

'

'

0

0

0

0

2,251

'

2,740

2,251

2,740

0

0

'

'

'

'

'

'

'

'

'

'

'

'

Equity method investments

25,637

24,724

'

'

'

'

25,100

24,196

'

'

'

'

0

0

'

'

'

'

537

528

'

'

'

'

25,637

24,724

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

114

116

'

'

'

'

'

'

'

'

'

'

'

'

Investments, available-for-sale

6,932

10,449

'

'

'

'

6,932

7,124

'

'

'

'

0

0

'

'

'

'

0

3,325

'

'

'

'

6,932

10,449

'

'

'

'

1,020

4,285

1,020

960

0

0

0

'

3,325

1,020

4,285

5,911

5,966

'

5,911

5,966

0

0

0

'

0

5,911

5,966

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

198

1

198

0

0

0

0

1

198

'

Derivative - assets

'

'

'

'

'

'

474

305

0

0

474

305

263

398

263

398

0

0

0

0

0

0

0

0

737

703

263

398

474

305

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative - liabilities

'

'

'

'

'

'

208

275

0

'

208

275

33

0

33

'

0

0

0

0

0

'

0

0

241

275

33

'

208

275

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Beginning balance

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,325

3,080

'

'

'

'

'

'

'

'

'

'

503

1,168

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,740

2,142

'

'

'

'

'

89

'

'

'

'

'

'

'

'

'

'

528

Purchases / contributions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

281

150

'

'

'

'

'

6

'

'

'

'

'

'

'

'

'

'

7

Sales / distributions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-4,000

0

'

'

'

'

'

'

'

'

'

'

-527

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-721

0

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

-29

Realized gains

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

675

0

'

'

'

'

'

'

'

'

'

'

24

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

209

0

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

0

Unrealized (losses) gains

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

[3]

-1

[4]

'

'

'

'

'

'

'

'

'

'

0

[3]

-93

[4]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-258

[3]

0

[4]

'

'

'

'

'

0

[4]

'

'

'

'

'

'

'

'

'

'

31

[3]

Transfers into (out of) level 3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

0

Ending balance

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

3,079

'

'

'

'

'

'

'

'

'

'

0

1,075

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,251

2,292

'

'

'

'

'

95

'

'

'

'

'

'

'

'

'

'

537

Level 3 Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$503

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,332

$2,101

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Level 3 Ratio Ranges

'

'

'

1.48

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Inputs, Liquidity Discount

'

'

'

33.36%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Inputs, Discount Rate

'

'

9.00%

9.00%

15.00%

15.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Inputs, Exit Capitalization Rates

'

'

8.00%

8.50%

8.50%

9.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Inputs, Market Rental Rates

'

'

15

15

18.5

16.25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

Comprised of investments in money market funds.

[2]

Pledged as collateral attributable to the consolidated balances of Cohen & Steers Active Commodities Fund, LP as of March 31, 2014 and December 31, 2013.

[3]

Pertains to unrealized gains (losses) from securities held at March 31, 2014.

[4]

Pertains to unrealized losses from securities held at March 31, 2013.

Derivatives_Details

Derivatives (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Derivative [Line Items]	'	'	'
Derivative Assets, Notional	$21,465	'	$18,968
Derivative Assets, Fair Value	737	'	703
Derivative Liabilities, Notional	12,857	'	5,738
Derivative Liabilities, Fair Value	241	'	275
Derivative, Gains (Losses) on derivative, net	380	798	'
Due from broker	'	'	'
Derivative [Line Items]	'	'	'
Cash included in due from broker pledged as collateral	1,243	'	2,110
Securities owned	'	'	'
Derivative [Line Items]	'	'	'
Securities owned and pledged as collateral	8,400	'	7,300
Equity contracts	'	'	'
Derivative [Line Items]	'	'	'
Derivative, Gains (Losses) on derivative, net	0	-400	'
Foreign exchange contracts	'	'	'
Derivative [Line Items]	'	'	'
Derivative Assets, Notional	12,856	'	10,853
Derivative Assets, Fair Value	263	'	398
Derivative Liabilities, Notional	5,780	'	0
Derivative Liabilities, Fair Value	33	'	0
Derivative, Gains (Losses) on derivative, net	-168	1,302	'
Commodity contracts	'	'	'
Derivative [Line Items]	'	'	'
Derivative Assets, Notional	8,609	'	8,115
Derivative Assets, Fair Value	474	'	305
Derivative Liabilities, Notional	7,077	'	5,738
Derivative Liabilities, Fair Value	208	'	275
Derivative, Gains (Losses) on derivative, net	548	-93	'
Credit contracts	'	'	'
Derivative [Line Items]	'	'	'
Derivative, Gains (Losses) on derivative, net	$0	($11)	'

Earnings_Per_Share_Details

Earnings Per Share (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Anti-dilutive common stock equivalents excluded from computation (in shares)	'	0
Net income	$19,600	$15,501
Less: Net income attributable to redeemable noncontrolling interest	-155	-360
Net income attributable to common stockholders	$19,445	$15,141
Basic weighted average shares outstanding	44,633,000	44,137,000
Dilutive potential shares from restricted stock units	850,000	745,000
Diluted weighted average shares outstanding	45,483,000	44,882,000
Basic earnings per share attributable to common stockholders	$0.44	$0.34
Diluted earnings per share attributable to common stockholders	$0.43	$0.34

Income_Taxes_Details

Income Taxes (Details) (U.S. Federal, State, Local and Foreign Taxes)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
U.S. Federal, State, Local and Foreign Taxes	'	'
Income Taxes [Line Items]	'	'
Effective income tax rate, adjusted	'	37.00%
Effective income tax rate reconciliation, percent	36.50%	35.00%
Effective income tax rate, expected for fiscal year	36.50%	'

Regulatory_Requirements_Detail

Regulatory Requirements (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Securities Registered Domestically	'
Financial Instruments Owned and Pledged as Collateral [Line Items]	'
Net Capital	$2,310
Excess Capital	2,133
Foreign Country	'
Financial Instruments Owned and Pledged as Collateral [Line Items]	'
Net Capital	50,327
Excess Capital	$48,581

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Related Party Transactions Summary [Abstract]	'	'	'
Gross realized Losses	($3)	$0	'
Affiliated Funds	'	'	'
Related Party Transactions, Revenue [Abstract]	'	'	'
Investment advisory and administrative fees	48,137	44,067	'
Distribution and service fees	3,470	3,434	'
Total	51,607	47,501	'
Related Party Transactions Summary [Abstract]	'	'	'
Proceeds from sales	192	0	'
Gross realized gains	0	0	'
Dividend income	0	0	'
Fund expenses, included in general and administrative expenses	2,116	2,061	'
Receivables, company sponsored mutual funds	$18,431	'	$18,026

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
Commitments	'
Loss Contingencies [Line Items]	'
Long-term purchase commitment, time period	'12 years
Commitment to invest	'
Loss Contingencies [Line Items]	'
Long-term purchase commitment	5.1
Long-term committment, funded amount	2.8

Concentration_of_Credit_Risk_D

Concentration of Credit Risk (Details)	Mar. 31, 2014
	financial_institution
Concentration of Credit Risk [Abstract]	'
Number of financial institutions	3

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	8-May-14
			Dividend Declared
			Subsequent Event
Subsequent Event [Line Items]	'	'	'
Dividends, Common Stock, Cash	$0.22	$0.20	$0.22