Note 17 - Debt - Detail of Debt (Details) - USD ($) $ in Thousands		Sep. 30, 2020		Jan. 31, 2020	Dec. 31, 2019	Sep. 24, 2019
Debt		$ 64,400			$ 48,861
Contingent Convertible Senior Notes [Member]
Less unamortized debt issuance costs		(480)			(703)
Debt		14,520			14,297
Junior Subordinated Notes [Member]
Debt	[1]	23,314			23,001
Less unamortized discount	[1]	(24,811)			(25,124)
Non-convertible Senior Notes 12.00% (2020 Senior Notes) [Member] | Non-convertible Senior Notes [Member]
Long-term Debt, Gross		$ 4,500
Interest Rate		12.00%	[2]	12.00%
Non-convertible Senior Notes 12.00% (2019 Senior Notes) [Member] | Non-convertible Senior Notes [Member]
Long-term Debt, Gross	[3]	$ 2,400			6,786
Interest Rate		12.00%	[2],[3]			8.00%
PPP Loan [Member] | Non-convertible Senior Notes [Member]
Long-term Debt, Gross		$ 2,166
Interest Rate	[2]	1.00%
Contingent Convertible Senior Notes 8.00% (2017 Convertible Note) [Member] | Contingent Convertible Senior Notes [Member]
Long-term Debt, Gross	[4]	$ 15,000			15,000
Interest Rate	[2],[4]	8.00%
Alesco Capital Trust I [Member] | Junior Subordinated Notes [Member]
Long-term Debt, Gross	[1]	$ 28,125			28,125
Interest Rate	[1],[2]	4.27%
Sunset Financial Statutory Trust I [Member] | Junior Subordinated Notes [Member]
Long-term Debt, Gross	[1]	$ 20,000			20,000
Interest Rate	[1],[2]	4.37%
FT Financial Bank, N.A. [Member] | Credit Facility [Member]
Long-term Debt, Gross		$ 17,500
Legacy Texas [Member] | Credit Facility [Member]
Long-term Debt, Gross					$ 4,777

[1] The junior subordinated notes listed represent debt the Company owes to the two trusts noted above. The total par amount owed by the Company to the trusts is $49,614. However, the Company owns the common stock of the trusts in a total par amount of $1,489. The Company pays interest (and at maturity, principal) to the trusts on the entire $49,614 junior notes outstanding. However, the Company receives back from the trusts the pro rata share of interest and principal on the common stock held by the Company. These trusts are VIEs and the Company does not consolidate them even though the Company holds the common stock. The Company carries the common stock on its balance sheet at a value of $0. The junior subordinated notes are recorded at a discount to par. When factoring in the discount, the yield to maturity of the junior subordinated notes as of September 30, 2020 on a combined basis was 0.00% assuming the variable rate in effect on the last day of the reporting period remains in effect until maturity.

[2] Represents the interest rate in effect as of the last day of the reporting period.

[3] On September 25, 2019, the Company amended the previously outstanding 2013 Convertible Notes, which were scheduled to mature on September 25, 2019. The material terms and conditions of the 2013 Convertible Notes remained substantially the same, except that (i) the maturity date changed from September 25, 2019 to September 25, 2020; (ii) the conversion feature in the 2013 Convertible Notes was removed; (iii) the interest rate changed from 8% per annum (9% in the event of certain events of default) to 12% per annum (13% in the event of certain events of default); and (iv) the restrictions regarding the prepayment were removed. The post amendment notes are referred to herein as the "2019 Senior Notes" and the pre-amendment notes are referred to herein as the "2013 Convertible Notes." On September 25, 2020, the 2019 Senior Notes were amended again to extend the maturity date from September 25, 2020 until September 25, 2021.

[4] The holder of the 2017 Convertible Note may convert all or any part of the outstanding principal amount at any time prior to maturity into units of membership interests of the Operating LLC at a conversion price of $1.45 per unit, subject to customary anti-dilution adjustments. Units of membership interests in the Operating LLC not held by Cohen & Company Inc. may, with certain restrictions, be redeemed and exchanged into shares of the Cohen & Company Inc. common stock, par value $0.01 per share ("Common Stock") on a ten-for-one basis. Therefore, the 2017 Convertible Note can be converted into Operating LLC units of membership interests and then redeemed and exchanged into Common Stock at an effective conversion price of $14.50. See note 20 to the Annual Report on Form 10-K for the year ended December 31, 2019.